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Posted Sun, 06 Aug 2023 19:09:14 GMT by
I m a BNO VISA holder and immigrated to UK since Sep 2022. I am the sole owner and director of a limited company in Hong Kong which is holding a rented property to earn rental income. However I do not have any income (Salary or dividend) from that company. The profit is all still keeping in the company account. Does this Hong Kong limited company need to register (or any filing) with UK government (?company house) and whether this company needs to have tax return to UK HRMC? As I myself don't have any income from that company, do I still report or filing any details about this company in my personal tax self assessment to government? Please advice. Thanks in advance.
Posted Tue, 15 Aug 2023 11:29:04 GMT by HMRC Admin 17

Whether you need to register the Company at Companies house depends on the central management and control of the company and
where that is carried out.

I would refer you to INTM120060, & INTM120210 where there is further information explaining the position for
Register as an overseas companyoverseas registered companies and whether it is necessary to register for UK tax.

It seems from your query that you may need to register with Companies house and to do this you will need to complete an OSIN01,

Please refer to the guidance at :   .

Thank you.
Posted Tue, 15 Aug 2023 16:31:53 GMT by
Posted Tue, 15 Aug 2023 16:51:32 GMT by
Moreover, I just found that the name of this my Hong Kong limited company is exactly the same of one UK limited company (there is no relation with my Hong Kong limited company). What should I do? My Hong Kong limited company only will do business in Hong Kong.
Posted Tue, 15 Aug 2023 23:40:34 GMT by
And do I need a separate UTR number (which is different from my personal self assessment) for the registration as an overseas company for that Hong Kong limited company? And for myself personal self assessment, do I also need to report about I am holding that Hong Kong limited company even if I don't draw any income from that company?
Posted Thu, 17 Aug 2023 10:23:03 GMT by HMRC Admin 20

If, having read the guidance you need to register the company with companies house and there is already a company using that name then you will need to change the name for UK purposes, this could mean simply using the current name and adding (uk) to the name.

Thank you.
Posted Thu, 17 Aug 2023 10:25:59 GMT by HMRC Admin 20

If you need to register with Companies House then you will automatically receive a UTR for corporation tax purposes following registration, you will not be able to use the Self assessment UTR.
If you do not receive any income from the company you may not need to submit a self assessment return, unless you need to for other reasons, you will however need to check the position with my colleagues in Self assessment. 

Thank you.

Posted Mon, 21 Aug 2023 09:43:25 GMT by
Thank you very much.

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