CTM94110 - CTSA: penalties for late returns: Companies Act extension: Overseas company

FA98/SCH18/PARA19

Most companies incorporated in Great Britain are formed or registered under the Companies Act 2006.

In addition, companies incorporated outside Great Britain, but that have established a place of business here, are required to register.

The provisions of FA98/SCH18/PARA19 are applicable to all companies that appear on either the Great Britain register or the overseas register and have to deliver accounts to the Registrar.