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Non-Resident Director of a UK Company: Statutory Obligations

Writer: Svitlana Senik
Svitlana Senik
Sep 30
3 min read

Non-resident director managing a UK company from abroad

A company incorporated in England and Wales is subject to the same statutory obligations whether its directors live in the United Kingdom or abroad. The residence of the director does not change the company's duties to Companies House or to HMRC, or the time limits that apply to them.


1. Registered office

A company must at all times have a registered office in the part of the United Kingdom in which it is registered (section 86, Companies Act 2006). Since 4 March 2024 the registered office must be an appropriate address: one at which documents sent to the company can be expected to come to the attention of a person acting on its behalf, and at which delivery can be recorded by acknowledgement. A PO box does not meet this requirement.


A company must also maintain an appropriate email address registered with Companies House (section 88A, Companies Act 2006).


Statutory correspondence from Companies House and HMRC, including authentication codes and notices, is sent to the registered office.


2. Identity verification

From 18 November 2025, identity verification is required for every director and every person with significant control, under provisions introduced by the Economic Crime and Corporate Transparency Act 2023. New directors must be verified before appointment. Existing directors are required to verify within the transitional period, by reference to the company's next confirmation statement.


Verification may be completed directly with Companies House or through an Authorised Corporate Service Provider.


3. Confirmation statement

A confirmation statement must be delivered at least once in every 12-month review period, within 14 days after the end of that period (section 853A, Companies Act 2006). It confirms that the information held on the register is correct and includes a statement that the intended future activities of the company are lawful.


4. Annual accounts

A private company must deliver its accounts to Companies House within nine months after the end of its accounting reference period (section 442, Companies Act 2006). For the first accounts, the period is 21 months from the date of incorporation where the first accounting period exceeds 12 months.


5. Corporation Tax

A company must notify HMRC within three months of first coming within the charge to Corporation Tax (section 55, Finance Act 2004). A Corporation Tax return (form CT600) is due 12 months after the end of the accounting period (Schedule 18, Finance Act 1998). For companies that are not large, Corporation Tax is payable nine months and one day after the end of the accounting period.


6. Residence of the company

A company incorporated in the United Kingdom is resident in the United Kingdom for Corporation Tax purposes (section 14, Corporation Tax Act 2009), regardless of where its directors live.


Where the directors manage the company from another country, that country may also treat the company as resident under its own rules. Dual residence is resolved under the relevant double taxation agreement. Where the agreement treats the company as resident only in the other country, the company is treated as not resident in the United Kingdom (section 18, Corporation Tax Act 2009).


7. Agent authorisation

A director living abroad may be unable to complete HMRC's online authorisation, where it depends on UK identity checks or on a code posted to the company's UK address. Form 64-8 provides a paper route for authorising an agent, and HMRC accepts it with an electronic signature.


Non-resident director: UK company obligations in summary

For a non-resident director, UK company obligations are unchanged by the director's place of residence: a registered office in the United Kingdom, verified identity, annual filings with Companies House, and Corporation Tax compliance with HMRC.


Legislation referenced


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