What determines your position

The registered office must be an appropriate address. Documents sent there must come to the attention of a person acting on the company's behalf and be capable of being acknowledged. A company must also maintain a registered email address.

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Directors must verify their identity. Every director and person with significant control must verify their identity with Companies House, directly or through an authorised corporate service provider. Without it, filings can be rejected.

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Deadlines run regardless of location. Annual accounts are due nine months after the year end, with a longer period for the first accounts. Corporation Tax is payable nine months and one day after the end of the accounting period, and the return is due within twelve months.

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The company is UK tax resident. A company incorporated in the UK is generally UK tax resident. Where it is managed from abroad, the position under the relevant double tax treaty should be reviewed.

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The director's own position is separate. Director's fees and salary paid by a UK company are generally taxable in the UK under most double tax treaties. Dividends and other income follow different rules depending on residence.

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Records must be kept in the UK format. Accounting records must support the accounts and returns, and be retained for at least six years. Bookkeeping on MTD-compatible software keeps the records consistent with HMRC's requirements.

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Late filing has automatic consequences. Companies House and HMRC charge penalties automatically for late accounts and returns, and persistent failures can lead to the company being struck off.

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The administration of UK companies with overseas directors forms part of the practice's work. Official correspondence is received, reviewed and explained, statutory deadlines are monitored, and the company is represented before HMRC and Companies House. All matters are handled in confidence.