Policy paper

Register of Overseas Entities - tax implications

An overview of why the Register of Overseas Entities is important for tax.

• From: HM Revenue & Customs
• Published: 16 December 2022

Documents

Tax implications of the Register of Overseas Entities

HTML

Details

The Register of Overseas Entities came into force in the UK on 1 August 2022.

Overseas entities that own UK property must use the Register of Overseas Entities to provide Companies House with information about their beneficial owners and relevant trusts by 31 January 2023.

Information on the register will be available to HMRC and will be used to identify offshore tax non-compliance.

This paper sets out what this means, who it will affect, and what they need to do.

Published 16 December 2022