UK business & tax if you are not a UK citizen or resident

Citizenship vs tax and immigration

Tax: Liability usually depends on residence, domicile (for individuals, in complex cases), and where income or trade arises—not on holding a UK passport. HMRC explains residence and foreign income in plain terms on Tax on foreign income and related pages.

Immigration: Whether you may live in the UK, work for your company, or act as a director is governed by visa rules. Start from Visas and immigration on GOV.UK; we do not provide visa advice here.

Setting up or expanding into the UK

If you already have an overseas business, GOV.UK has a dedicated overview: Set up a UK branch of an overseas company. Topics often include Corporation Tax registration, PAYE, and VAT—each with its own conditions.

For choosing sole trader vs partnership vs limited company vs LLP, our Starting a business in the UK guide still applies; the same structures exist whether or not you are UK-domiciled, though your personal tax position may differ.

Companies House and “UK presence”

UK companies and LLPs must meet Companies House filing rules. Overseas directors and correspondence addresses are often allowed, but requirements change—confirm on GOV.UK before you incorporate. Our Companies House filings guide summarises common obligations for domestic readers; overseas officers should verify address and authentication rules with Companies House.

VAT and trade across borders

If you sell into the UK or move goods across the border, you may need to register for UK VAT or obtain an EORI number depending on your activities. Thresholds and rules change—see our VAT registration thresholds page and always check current HMRC guidance.

Banking and bookkeeping

UK banks and payment providers apply their own eligibility checks; non-resident directors sometimes find account opening slower or need UK-linked evidence. Separately, digital record-keeping and Making Tax Digital still apply where you are in scope—see Accounting basics & MTD.

Self Assessment and Corporation Tax

If you have UK taxable income or run a UK company, you will interact with HMRC for Self Assessment and/or Corporation Tax as applicable. Deadlines and digital submission rules are the same in principle; your overall tax position may involve both UK and foreign taxes—use a cross-border accountant where needed.

Related guides on this site

• Starting a business in the UK (structures)
• Accounting basics & Making Tax Digital
• MTD for Income Tax (ITSA)
• Official GOV.UK & HMRC links
• Glossary