CTM94110 | CTSA: penalties for late returns: Companies Act extension: Overseas company
From HM Revenue & Customs · Company Taxation Manual
Most companies incorporated in Great Britain are formed or registered under the .
In addition, companies incorporated outside Great Britain, but that have established a place of business here, are required to register.
The provisions of 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.