Open a Branch in the UK

The decision to open a branch can be a suitable one for companies looking to expand to the UK. Our lawyers in England can help you set up a branch in the UK.

What is a branch?

A branch is the extension of a foreign company that will engage in the same business activities as its parent company abroad. Setting up a branch in the UK means registering the overseas company with the Companies House. Once this is complete, the foreign company will have a place of business in the UK.

What entities can register as overseas companies in the UK?

Private and public limited liability companies are commonly registered as overseas companies in the UK; therefore, these are the ones that will be able to set up a branch.

Other business forms, such as partnerships incorporated abroad, are not permitted to register as overseas companies in the UK.

It should be noted that foreign companies that do not wish to maintain a base in the UK will not need to register with the Companies House.

What conditions are in place for UK overseas companies?

When setting up a branch in the UKin 2026, the foreign company will also maintain a physical presence in London or in another city of choice, as needed.

The UK branch will also have employees, meaning that it will need to comply with local employment laws, in addition to the tax and reporting requirements applicable to branches.

What are the steps for branch registration in the UK?

The following are relevant for setting up a branch in the UKin 2026:

• Fill in the adequate form: this is form OS IN01, and it needs to be filled in and sent to the Companies House within one month of starting the business activities in the UK;
• Provide the documents: for the registration of its branch, the overseas company needs to provide a certified copy of the parent company’s constitutive documents (translated into English), as well as other supporting documentation;
• Pay the fee: a £20 registration fee applies in case of overseas companies that set up a place of business in the UK; this is payable by postal order or cheque;
• Provide updates as needed: the UK branch will need to provide regular updates to the Companies House in all cases in which the company details change; these changes are to be notified within 14 days of their occurrence.

Our lawyers in England remind foreign investors that the branch is different from the representative office. The latter has a limited scope of activity, and it is not used for commercial purposes, but rather for marketing ones.

Can I make changes to a UK branch after its registration?

Yes. It is possible to make changes to the particulars of a UK establishment of a foreign company. Examples of post-registration changes include, but are not limited to the nature of the business carried out in the UK, the name of the UK branch, or its address. A mandatory requirement is to submit a form notifying the UK authorities of these changes.

How is a UK branch taxed?

The profits tax is the same for the permanent establishment of a non-resident company as in the case of domestic corporations. The main corporate income tax rate is 25%, applicable only in respect to the branch’s UK-sourced profits. Anti-diversion rules and anti-avoidance rules apply and may restrict the profits that can be excluded from taxation.

What filing requirements must I observe for a branch?

Overseas companies doing business in the UK via a branch must prepare, audit, and disclose accounting documents under the laws of the country in which the parent company is based.

The parent company’s accounting documents are filed with the UK Companies House within 3 months of their disclosure deadline (as applicable in the foreign country in which the parent company is based).

The statement of details on the parent company and other information are filled in as required in form OS AA1. This form will include details on:

• The laws under which the accounts have been prepared and/or audited (as applicable in the parent company’s country of residence);
• If the accounts were prepared in accordance with the generally accepted accounting principles or other ones;
• If the accounts were audited, the laws according to which they were audited. If the parent company is not subject to audit requirements, this will be indicated accordingly.

Some overseas companies operating in the UK are not required to prepare, audit, and disclose documents under the parent company’s law. Nonetheless, these firms are under the obligation to file adequate documentation with the Companies House (once an accounting reference date will be allocated to such a company that has no submission obligation).

Are there situations in which branches of foreign companies are subject to different requirements?

Financial institutions are under an obligation to prepare and deliver copies of their accounts to the Companies House.

This requirement applies both to financial institutions (involved in lending, financial leasing, money transmission services, etc.) and credit institutions (those that receive deposits from the public and grant credits/undertakings that issue payment in the form of electronic money).

Contact our lawyers in the UK for complete assistance during branch registration in 2026 and for any other inquiries concerning company formation.