UK Accounting & Compliance
for Non-Resident Owners

Yes, in most cases. If you are a director of a UK limited company and receive any income from it — salary, dividends, director's fees, or benefits — you are required to register for Self Assessment with HMRC and file a personal tax return annually, regardless of where you live. HMRC requires this from directors even if the amounts fall within personal allowances. Activate Global handles the registration and annual filing on your behalf.

The CT600 is the UK corporation tax return form that every UK limited company must file with HMRC. It is required whether or not the company made a profit, and even if the company was dormant for the entire year. The deadline for filing is 12 months after the end of your company's accounting period. The deadline for paying any tax owed is earlier — 9 months and 1 day after the accounting period ends. Penalties for late filing start at £100 on day one.

Making Tax Digital (MTD) is an HMRC initiative requiring businesses to use approved digital software for tax record keeping and submissions. MTD for VAT is already mandatory for all VAT-registered businesses — you cannot submit VAT returns through the old HMRC online portal. MTD for Income Tax is being rolled out from 2026. If your company is VAT registered, you must use MTD-compliant software. Activate Global uses approved software and handles all MTD submissions on your behalf.

The UK company itself is subject to UK corporation tax on its profits, regardless of where the directors live — this is standard. As a non-resident director, you may be entitled to relief from double taxation under the UK's tax treaties with your country of residence. For example, dividends paid to you from the UK company may be taxable in both countries, but a tax treaty can reduce or eliminate this. We advise on the most tax-efficient extraction strategy based on your country of residence.

Yes, a struck-off UK company can be restored. If the company was dissolved within the last 6 years, an administrative restoration can be applied for by a former director — this typically takes 8–12 weeks. If the company was dissolved more than 6 years ago, a court order is required, which is a longer and more complex process. In both cases, all outstanding filings must be caught up and fees paid. Activate Global manages the full restoration process, including catching up on any overdue accounts and confirmation statements.

VAT registration is mandatory once your UK taxable turnover exceeds £90,000 in any 12-month rolling period. Below this threshold, registration is voluntary — which can be advantageous if you have significant VAT on expenses to reclaim. For e-commerce sellers on Amazon UK, Shopify, or similar platforms, VAT implications can arise even at lower revenue levels depending on the nature of goods and customer location. We advise on VAT obligations and handle registration and quarterly returns for all VAT-registered clients.

Typically: bank statements for the full accounting period, sales invoices and records, purchase receipts and expense records, payroll records (if applicable), any loan or investment documentation, and details of any assets purchased or disposed of. You don't need physical documents — digital copies shared via secure upload are sufficient. We provide a simple checklist after engagement and guide you through what is needed for your specific company type and size.