When trading in the UK the statutory requirements are dependent upon how much trading activity occurs within the UK. If enough activity occurs within the UK, the entity will have to register with both Companies House and HM Revenue & Customs.
Registration requirements
The entity will have to register with HMRC when the entity has gone beyond the “testing the water” of marketing to actually carrying out business in the UK.
A UK corporation tax return (CT600) has to be delivered to HM Revenue & Customs along with a set of UK accounts within 12 months of the year end, whilst the tax due per the tax return must be paid within 9 months and 1 day of the year end.
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Disclaimer: This note does not contain a full statement of the law and it does not constitute legal advice. Please contact us if you have any questions about the information set out above.
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