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What to report for UK branch of US Corp?

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Client wants us to quote for accounts and CT600 services for both a 100% UK subsidiary of a US Corp and the UK branch of the US C-Corp, but I'm unclear on the reporting requirements. As far as I can tell, the UK subsidiary reporting is the same as any other UK Ltd company. Can someone clarify what should be reported to Companies House and HMRC for the UK branch? Many thanks

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