1. Form and register
UK Ltd incorporated in 24–48 hours, London registered office, Corporation Tax registration, year end aligned to your group. Company formation
France
Setting up a UK company from France
The UK is France’s largest export market outside the eurozone. A UK subsidiary gives British customers a British counterparty, handles the customs border, and lets you employ in the UK under UK — not French — employment law.
64UK investment projects from France in 2025–26, creating 4,228 jobs — DBT inward investment results.
24–48 hrsTo incorporate once directors have verified identity. No UK-resident director is required.
0%UK withholding tax on dividends paid to a French parent. The French participation exemption (régime mère-fille) typically exempts 95% of the dividend at the SAS or SARL.
What changes for French businesses
Five things we handle differently for you
01
Goods: customs, origin and the £135 rule
Goods from France to the UK cross a customs border: export declaration in France, import declaration in the UK, import VAT and, unless TCA origin rules are met, duty. A UK company with a GB EORI imports in bulk, uses postponed VAT accounting and sells domestically. Consumer consignments of £135 or less carry UK VAT at the point of sale and require UK VAT registration.
02
VAT: register from the first sale
A UK Ltd run from France is usually non-established and registers for UK VAT before its first taxable UK sale. Quarterly returns under Making Tax Digital. Alcohol and excise goods carry additional duty and warehousing rules we plan for at set-up.
03
Tax: 25% and the mère-fille regime
UK corporation tax 25% (19% small profits, diluted by group size). No UK withholding on dividends to the French parent; under the régime mère-fille 95% of the dividend is exempt in France. French CFC rules (article 209 B) rarely apply to an actively trading UK company taxed at 25%. Your expert-comptable confirms the French side; we provide the UK figures.
04
People: French staff in the UK, and UK hires
Staff posted from France can stay in the French social security system for up to 24 months under the TCA with an A1 from URSSAF. UK employees go on UK payroll with auto-enrolment. UK employment law has no 35-hour week, no CDI/CDD distinction, shorter notice and far simpler dismissal procedures — but a fair-process requirement and discrimination law with uncapped awards.
05
Reporting: PCG mapping and English filings
Year end set to 31 December, monthly close, trial balance mapped to the plan comptable général for consolidation. Filings in English; we annotate for your commissaire aux comptes where useful.
The route
What we do, in order
2. Bank and VAT
Revolut Business account set-up, VAT and EORI where needed, intercompany agreement in writing. Bank account · VAT
3. Run and report
Monthly Xero bookkeeping, payroll, quarterly VAT, annual accounts and CT600, every deadline tracked. Packages from £750 a month
The full sequence, with timings: how it works.
Common questions from France
Your FAQs answered
SAS branch or UK Ltd?
Usually a Ltd: limited liability, only the UK company’s accounts go public, formation in a day. A branch (UK establishment) puts the SAS’s own accounts on the UK register in English. Early losses usable in France are the main argument for a branch.
Can the président of the SAS be the UK director?
Yes. No UK residency is required. Identity verification with Companies House is done online in about ten minutes.
Is UK employment law really simpler?
Materially. No statutory 35-hour week, no mandatory collective agreements for most sectors, notice of one to three months by contract, and dismissal for a fair reason with a fair process. Discrimination and whistleblowing claims are the exposure.
Which bank?
Revolut Business is our default route and opens in days for a French-owned UK company. Subject to eligibility. A UK high-street account can run in parallel.
Fixed quote
Get a fixed quote for your French group’s UK company
Tell us where the parent company is and what the UK operation has to do. You’ll get a written fixed fee — set-up and the first year’s running costs — within one UK working day.
No obligationAnswered by an accountantFee agreed before work starts
Peter Allen — Director, City SolutionAnswers these personally. More than a decade running UK books for founders who aren’t in the UK.
General information about UK company law and tax for businesses based in France; not advice for your circumstances. Home-country tax and regulatory points are outlined so you can brief your local advisers — they, not we, confirm them. Bank account opening is subject to eligibility; approval cannot be guaranteed. FDI figures: Department for Business and Trade, inward investment results 2025 to 2026.