UK Branch Registration Services for Overseas Companies
Considering a UK Branch? We Can Help
When overseas businesses look to expand into the UK, one of the key questions is whether to operate via a UK subsidiary or a UK branch. At Türner & Co, we help international clients make the right choice for their structure and provide full support in both branch registration and company formation.
For more information on choosing between a branch or subsidiary, visit our dedicated comparison guide.
What is a UK Branch?
A UK branch is a location or presence of an overseas company that carries on business in the UK.
This might include:
- A fixed place of business
- A representative office
- A staffed office or permanent address
However, it’s important to note:
- Having a permanent establishment for tax purposes does not automatically require you to register a branch with Companies House.
- The definition of a branch under UK company law is different from the definition of a permanent establishment under UK tax law.
Who Can Register a UK Branch?
Only corporate legal entities can register a branch in the UK. Partnerships, limited partnerships, unincorporated bodies, and individuals (such as sole traders) are not eligible for Companies House registration.
For example: A German GmbH & Co. KG cannot register a branch, because it is a partnership. However, this entity can still trade in the UK and must register for taxes if it has a UK tax presence.
When Do You Need to Register a UK Branch?
You must register an overseas company with Companies House if:
- The company has a physical presence in the UK (e.g. staffed office, fixed location)
You do not need to register if:
- The UK activity is carried out by independent agents
- A director periodically visits and operates from a hotel or occasional location
Tax Presence vs Branch Registration
Your company may still have a UK tax obligation even if you don’t need to register a branch. For example:
- A construction or installation project over 12 months = tax permanent establishment (PE)
- A dependent agent making contracts on your behalf = tax PE
In these cases, no Companies House registration is required, but tax registration with HMRC is mandatory.
Our tax team will support you with:
What is Required for Branch Registration?
If a branch needs to be registered, we assist with:
- Preparing and filing the required Companies House forms
- Submitting the overseas company’s constitutional documents and latest accounts
- Providing an English translation of documents
- Filing the latest accounts and English translation annually
- Notifying Companies House of changes to company or branch details
Already Registered a Branch but Don’t Need To Be?
We often see overseas businesses mistakenly register a UK branch, assuming Companies House functions like a trade register in their home country. If you have a registered branch but no fixed presence in the UK, we can help:
- Review your position
- Deregister the branch
Our Services Include:
- Advice on whether a branch is the right approach
- Branch registration with Companies House
- Assistance with required documentation and translations
- Annual compliance and filings
- Branch deregistration if no longer needed
- Tax registration and compliance for permanent establishments
FAQs
Not necessarily. Simply having customers in the UK does not create a branch. Registration depends on your physical presence in the UK.
A subsidiary is a separate UK legal entity, typically a private limited company (Ltd). A branch is an extension of the overseas company, not a separate legal entity. See our subsidiary vs branch comparison.
No, there is no requirement for a UK-resident director to register a branch. However, having someone on the ground may assist with operations.
The process is the same whether you operate via a PE or subsidiary. Both will need UK tax registrations depending on activities.
Can you help deregister a branch we no longer need?
Talk to Us
Whether you’re unsure if you need a UK branch, are looking to register, or want to deregister a branch that’s no longer active, we’re here to help.
Contact Türner & Co today to discuss your UK structure.
Caroline Peverett
Director
Head of Accounting & Audit
Sarah English
Senior Manager
Head of Direct Taxes