What to file with HMRC for Overseas Entities

CT600 Overseas Entity owning property in UK

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Hello all

I wondered if someone can point me in the right direction.

A non-UK company holding property in UK - they have registered with Companies House and have a number starting OE.

They have prepared accounts for showing rental income and have made a small profit.

Are filings with HMRC the same as they would be for a UK company?  Do they file a CT600 as normal?  Are accounts filings with Companies House required.

I am not sure what format of accounts to use as it's non-UK.

This is the first Overseas Entity I have dealt with so any help on the subject would be very gratefully received.  I have looked to see what i can find on the internet but i have seen conflicting advice.

Thank you.

Sam

 

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By taxdigital
21st Jul 2023 08:07

sammywitters wrote:

Are filings with HMRC the same as they would be for a UK company?  Do they file a CT600 as normal? 

Yes, for the property business.

sammywitters wrote:

Are accounts filings with Companies House required.

I think this is about Overseas Entities Register, in which case you need to file an annual update, not accounts.

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Replying to taxdigital:
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By sammywitters
21st Jul 2023 08:13

Thank you, that's kind and appreciated.

Are micro accounts ok for filing with HMRC can you confirm? The numbers are very small.

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Replying to sammywitters:
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By taxdigital
21st Jul 2023 08:16

Yes

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