United Kingdom

We keep the books of UK companies, file their VAT returns, and prepare their annual accounts, corporation tax returns and Companies House filings. Our UK clients are owned or run from India. We have no office in the United Kingdom. Our team in India does the work, and a UK audit firm is brought in when a company needs an audit.

Checked against the sources on 14 November 2026. Each figure links to the authority that published it.

United Kingdom at a glance

Corporation tax
25% main rate. 19% on profits of £50,000 or less, with marginal relief up to £250,0001
VAT
20% standard rate. Registration is compulsory above £90,000 of taxable turnover, and at any turnover for a business based outside the UK2, 3
Directors
At least one. Directors can live abroad, and each must verify their identity with Companies House4, 5
Registered office
An address in the UK4
Annual accounts
Filed nine months after the financial year end6
Company Tax Return
Filed twelve months after the accounting period ends. The tax is paid earlier, nine months and one day after it ends7
Authorities
Companies House (companies), HM Revenue and Customs (tax)

Checked against the sources on 14 November 2026.

Talk to us about the United Kingdom

Call or WhatsApp +91 77606 86468

connect@fidgenx.com

What we do in the United Kingdom

  • Incorporate the company at Companies House and register it for corporation tax and VAT
  • Keep the books and file the VAT returns
  • Prepare the annual accounts and file them at Companies House
  • Prepare the Company Tax Return (CT600) with iXBRL-tagged accounts and computations
  • File the confirmation statement and keep the company’s registers up to date
  • Prepare the ODI and APR filings in India when the shareholder is Indian

What a UK company files each year

FilingWithWhen
Annual accountsCompanies HouseNine months after the financial year end. A new company’s first accounts are due 21 months after it was registered.6
Company Tax Return (CT600)HMRCTwelve months after the end of the accounting period.7
Corporation tax paymentHMRCNine months and one day after the end of the accounting period.7
Confirmation statementCompanies HouseAt least once every 12 months, within 14 days of the end of the review period. The online fee is £50.8

Identity verification

Since 18 November 2025 Companies House has required directors and people with significant control to verify their identity. Directors who were already in office verify when the company files its next confirmation statement.5 We check each director’s status before the confirmation statement falls due, which matters most for directors who live in India.

Audit

A private company does not need an audit if it is small. It is small when it meets at least two of three limits: turnover of £15 million or less, a balance sheet total of £7.5 million or less, and 50 or fewer employees. These limits apply to financial years that begin on or after 6 April 2025.9

A subsidiary must have an audit unless it qualifies for an exemption.9 The size of the whole group has to be checked as well as the size of the UK company.

If the shareholder is in India

An Indian company or resident that owns a UK company has made an overseas direct investment under FEMA. Form FC goes to the bank before the first remittance, and an Annual Performance Report (APR) is due by 31 December each year.10, 11

The APR has to be based on audited financial statements, unless the Indian investor does not control the company and the host country does not require an audit.11 A wholly owned UK subsidiary is controlled by its parent. It needs an audit for the APR even in a year when UK law would let it file unaudited accounts.

Our note on a UK company with an Indian parent puts the UK and the Indian dates in one list.

The Indian steps are set out on our page for Indian businesses with a company abroad.

Questions we are asked

Does a UK company need a director who lives in the UK?

No. A private company needs at least one director, and directors can live abroad. The company does need a registered office address in the UK.4

When is the first set of accounts due?

21 months after the date the company was registered with Companies House. Later accounts are due nine months after each financial year end.6

Is the tax return due on the same date as the tax?

No. The tax is due nine months and one day after the accounting period ends. The return is due twelve months after the period ends.7

Sources

  1. HM Revenue and Customs, Rates and allowances for Corporation Tax.
  2. GOV.UK, VAT rates.
  3. GOV.UK, Register for VAT.
  4. GOV.UK, Set up a private limited company: appoint directors and company secretaries.
  5. Companies House, Companies House confirms identity verification rollout from 18 November 2025.
  6. GOV.UK, Prepare annual accounts for a private limited company.
  7. GOV.UK, Company Tax Returns.
  8. Companies House, Filing your company’s confirmation statement.
  9. GOV.UK, Audit exemption for private limited companies.
  10. Reserve Bank of India, Foreign Exchange Management (Overseas Investment) Directions, 2022. A.P. (DIR Series) Circular No. 12, 22 August 2022.
  11. Reserve Bank of India, Foreign Exchange Management (Overseas Investment) Regulations, 2022. Notification No. FEMA 400/2022-RB, 22 August 2022.