Reference
Every Companies House and HMRC form an overseas-owned UK company meets
Thirty-one forms, what each one is for, when it is due and what it costs — for UK companies and for registered UK establishments of overseas companies. Checked against Companies House and HMRC guidance on .
Companies House: UK limited companies
The filings a UK company makes about itself. All of them are public.
| Form | What it is | When | Fee | |
|---|---|---|---|---|
| IN01 | Application to register a company Incorporates a UK limited company: name, registered office, directors, shareholders, PSCs, articles. | At formation. Approved usually within 24 hours online. | £50 | Get help |
| CS01 | Confirmation statement Annual confirmation that directors, shareholders, PSCs, address and SIC codes on the register are correct. | Within 14 days of each anniversary of incorporation. A criminal offence to miss; strike-off follows persistent failure. | £34 | Get help |
| AA02 | Dormant company accounts A short balance sheet for a company that has had no significant accounting transaction in the year. | Within 9 months of the year end. | Free | Get help |
| AA01 | Change of accounting reference date Moves the year end — commonly to match the overseas parent’s. | Any time before the current accounts are due. Shorten as often as you like; lengthen once every five years, maximum 18 months. | Free | Get help |
| AP01 / TM01 | Appoint or terminate a director Notifies a director appointment or resignation. Identity verification is required before an appointment registers. | Within 14 days of the change. | Free | Get help |
| AD01 | Change of registered office Moves the company’s official address. It must be an “appropriate address” — a PO box does not qualify. | Within 14 days. | Free | Get help |
| SH01 | Return of allotment of shares Records new shares issued, including the amount paid and unpaid. | Within one month of allotment. | Free | Get help |
| PSC01–PSC09 | Person with significant control notices Records, changes or ceases a PSC — anyone holding more than 25% of shares or votes. For a subsidiary this is usually the parent, as a relevant legal entity. | Within 14 days of the company entering it in its own register. | Free | Get help |
| DS01 | Striking off application Applies to dissolve a solvent company that has stopped trading. | After trade has ceased and taxes are closed. Dissolution about two months after the Gazette notice. | £33 | Get help |
| NM01 | Change of name Changes a UK company’s registered name. | On change. | £20 | Get help |
Companies House: overseas companies with a UK establishment
A registered branch files under the OS series. These are the duties a subsidiary does not have — including the parent’s own accounts going on the UK public register.
| Form | What it is | When | Fee | |
|---|---|---|---|---|
| OS IN01 | Register a UK establishment Registers an overseas company’s UK branch. Needs a certified copy of the parent’s constitution, certified translations, and the parent’s latest accounts where its home law requires publication. | Within one month of opening a UK place of business. | £124 | Get help |
| OS VS01 | Directors’ identity verification for an overseas company Confirms that every director of the overseas company has verified their identity with Companies House. One form per company, continuation pages if more than two directors. | By the anniversary of the date the UK establishment was opened. | Free | Get help |
| OS AA01 | Statement of details of parent law and other information Accompanies the parent company’s accounts: the law they were prepared under, the accounting principles, and whether they were audited. | Three months from the date the accounts must be disclosed under home law; 13 months from the period end where home law requires no accounts. | £110 | Get help |
| OS CH01 | Change the details of a UK establishment Address, name or nature of business of the establishment. | 21 days after the change. | Free | Get help |
| OS CH02 | Change the details of an overseas company Parent’s name, legal form, share capital, objects, governing law, registered office or accounting requirements. | 21 days. | Free | Get help |
| OS NM01 | Change of name of an overseas company Corporate name in the parent country, or the alternative name used in the UK. | On change. | £30 | Get help |
| OS DS01 | Closure of a UK establishment Ends the establishment’s filing obligations. | On closure. | Free | Get help |
| OS LQ01–LQ04 | Liquidation and insolvency notices Appointment of a liquidator, winding up, other insolvency proceedings and their cessation. | 14 days, or one month where proceedings pre-date the establishment. | Free | Get help |
HMRC: tax, VAT, payroll and customs
Nothing here is public. Each registration issues its own reference and has its own clock.
| Form | What it is | When | Fee | |
|---|---|---|---|---|
| CT41G (online) | Tell HMRC the company is active Registers a new company for Corporation Tax and starts its accounting period. | Within three months of starting business activity. | Free | Get help |
| CT600 | Company tax return The corporation tax return, filed with statutory accounts and a tax computation. | 12 months after the period end. Tax itself is due 9 months and 1 day after. | Free | Get help |
| VAT1 | Register for VAT Registers for VAT. A UK-established business registers at £90,000 of taxable turnover; a non-established business registers before its first taxable UK sale. | Before the first taxable sale (non-established) or within 30 days of exceeding the threshold. | Free | Get help |
| VAT return (MTD) | Quarterly VAT return Filed through Making Tax Digital compatible software. | One month and seven days after each quarter end, with payment. | Free | Get help |
| VAT7 / VAT484 | Deregister or change VAT details Cancels registration or changes bank, address or return dates. | Within 30 days of the change. | Free | Get help |
| PAYE registration | Register as an employer Opens a PAYE scheme before the first payday. References take two to three weeks. | Before the first payday. | Free | Get help |
| FPS / EPS | Real Time Information submissions Reports pay, tax and National Insurance to HMRC every payday (FPS) and claims such as the Employment Allowance (EPS). | On or before each payday; payment by the 22nd of the following month. | Free | Get help |
| P45 / P60 | Leaver and year-end statements P45 on leaving; P60 by 31 May for everyone employed at 5 April. | As they arise; P60 by 31 May. | Free | Get help |
| P11D / P11D(b) | Expenses and benefits return Reports taxable benefits and the employer’s Class 1A National Insurance. | 6 July following the tax year; Class 1A paid by 22 July. | Free | Get help |
| EORI application | Get a GB EORI number Needed to import or export goods to or from Great Britain. | Before the first shipment. Usually issued within days. | Free | Get help |
| CIS300 | Construction Industry Scheme return Monthly return of payments to subcontractors, if you operate in construction. | 19th of each month. | Free | Get help |
| CT61 | Return of income tax on interest Reports the 20% income tax deducted from interest paid to an overseas lender. | Quarterly. | Free | Get help |
| 64-8 | Authorising your agent Lets us deal with HMRC on the company’s behalf for the taxes you authorise. | At onboarding. | Free | Get help |
What happens if one is late
| Miss this | And this happens |
|---|---|
| Annual accounts | £150 up to a month late, £375 to three months, £750 to six, £1,500 beyond — all doubled if the previous year was also late. |
| Confirmation statement | An offence by the directors; persistent failure leads to strike-off, and assets in a dissolved company pass to the Crown. |
| CT600 | £100, another £100 after three months, then 10% of unpaid tax at six months and again at twelve. |
| Corporation tax payment | Interest from day one at HMRC’s late-payment rate. |
| VAT return or payment | Penalty points, then £200 per late return; interest on late payment. |
| RTI / PAYE | Monthly penalties from £100 depending on headcount, after the first default in a tax year. |
| P11D | £100 per 50 employees per month. |
None of these come with a reminder. A trading subsidiary carries roughly thirty filing dates a year — generate yours or let us track them.