How to Register a Branch Office in the UK 2025 – Don’t Make This Critical Error

Expanding your business into the UK can open up lucrative opportunities, enhance brand visibility, and give access to a new market. If your company is already established abroad and you don’t wish to create a separate UK company, registering a branch office, sometimes called a “UK establishment” — can be an effective option. This article walks you through how to register a branch office in the UK, what you need to prepare, the regulatory and compliance obligations, and why using experienced legal support like Dewey & LeBoeuf LLP can make the process smooth and risk‑free.

What Is a ‘Branch Office’ (UK Establishment) and Why Choose It

A branch office (or UK establishment) is not a separate legal entity — it is an extension of your existing overseas company operating in the UK.

Advantages of a UK branch:

• Relatively easy and cost‑effective to set up compared with forming a subsidiary.
• Your overseas company retains full ownership and control over the branch.
• You can operate under your existing company name (or a permitted alternative).

Trade‑offs / Considerations:

• The branch is not a separate legal entity — the parent company remains fully liable for any debts or claims arising from UK operations.
• The registration process includes submission of various documents, translations (if original documents are not in English), and ongoing compliance obligations.

Depending on your long-term plans, such as whether you want to limit liability, or recruit UK staff, or operate at scale, a subsidiary could occasionally be preferable. But for many foreign companies, a branch offers speed, simplicity, and continuity of structure.

When Must a Branch Be Registered

You must register a branch (UK establishment) if your overseas company has a physical presence in the UK, for example, a staffed office, fixed place of business, or other UK premises from which business is carried out.

You do not need to register if your UK activity is limited to occasional visits by directors, or if business is conducted via independent agents, or sporadic operations without a fixed location.

If your company is effectively trading or managing business from within the UK, failing to register may be a breach of the relevant regulations.

Step‑by‑Step: How to Register a Branch Office in the UK

Here is the typical process to register a branch office:

1. Prepare the Required Documents

You must assemble the following (as applicable):

• A certified copy of your company’s constitutional documents (for example, Articles of Association, Certificate of Incorporation), and if those documents are not in English, a certified English translation.
• A copy of the latest set of audited (or statutory) accounts of the overseas company — again with certified translation if needed — if under your home jurisdiction the company is required to prepare and file accounts.
• Details of directors, shareholders (or equivalent), and persons authorised to represent the company in the UK (a UK-based representative or service agent may be required for tax correspondence).
• A UK registered office address — i.e., a physical address in the UK where the branch will be based and where official correspondence will be sent.

2. Choose Your Branch Name

You can register the branch under your existing company name, or a different name for the UK branch — provided the name complies with UK naming rules. That means no offensive words, no restricted/sensitive terms, no misleading references to UK government, and the name must not be already in use.

If you choose a different name, that new name will be treated (for UK regulatory purposes) as the company’s corporate name in the UK.

3. Complete and Submit the Registration Form

To register a UK branch, you need to submit to the UK company registrar, Companies House, a completed form OS IN01. This must be done within one month of opening the UK establishment/office.

You also need to pay the registration fee (currently £71 under standard guidance) when submitting the form.

Attachment to the form should include all documents described above: constitutional documents, certified translations (if necessary), the latest accounts (if required), and identification of authorised representatives.

4. Receive Certificate of Registration / Branch Number

Once approved, Companies House will issue a certificate of registration confirming that your overseas company has a UK establishment/branch, with a unique registration number (often prefixed “BR”).

You must then display this registration number, along with the parent company’s place of incorporation, in all UK‑facing documentation, stationery, official correspondence and advertising.

5. Ongoing Compliance and Reporting

After registration, the branch remains subject to certain obligations:

• Any changes to the information originally filed (e.g. name, address, details of directors or authorised representatives, business nature, registered office) must be reported to Companies House in a timely manner using the relevant prescribed forms.
• If the parent company is required by its home jurisdiction to prepare annual accounts, those accounts — along with certified translations if needed — must be submitted to Companies House within the timeframe specified.
• The UK branch must maintain a registered office address in the UK, which can be used for service of notices and official correspondence.
• If you operate UK-based staff, or generate sales in the UK, there may be additional tax and regulatory obligations (e.g. corporation tax, VAT, employer registration, etc.).

What Happens After Registration — Practical Implications

Once your branch is registered:

• You’re legally allowed to trade, hire staff or carry out business activities in the UK under your overseas company name (or alternate UK name).
• All official correspondence, invoices, business cards, websites, and marketing materials must display: the UK branch registration number, the place of incorporation of the parent company, and the registered UK office address.
• Profits generated by UK operations become subject to UK corporation tax (because the branch constitutes a “permanent establishment” under tax law) — so you need to plan for tax compliance accordingly.
• Your parent company remains fully liable for the operations, debts, and legal obligations of the UK branch — so risk management is important.

Legal and Regulatory Requirements for a UK Branch

Establishing a branch office in the UK involves several legal and regulatory requirements beyond initial registration. The branch must comply with UK company law, corporate governance standards, and reporting obligations. For example, the Companies Act 2006 outlines responsibilities for record-keeping, filing accounts, and ensuring directors act in the best interests of both the parent company and branch.

Additionally, branches must comply with sector-specific regulations. For instance, financial services companies may require authorization from the Financial Conduct Authority (FCA), while healthcare or education-related branches may have separate licensing requirements. Ensuring compliance with these rules prevents fines, operational delays, or legal disputes.

Working with Dewey & LeBoeuf LLP ensures your branch is fully compliant, reducing risks and safeguarding your business reputation in the UK.

Tax Implications of Operating a UK Branch

Operating a branch in the UK triggers specific tax obligations. The branch is considered a permanent establishment for UK tax purposes, meaning profits generated in the UK are subject to UK corporation tax. You may also need to register for Value Added Tax (VAT) if your annual turnover exceeds the VAT threshold.

Payroll taxes, National Insurance contributions, and other employment-related obligations apply if you hire UK-based staff. Proper tax planning is essential to avoid penalties and optimize profitability. Dewey & LeBoeuf LLP provides guidance on tax registration, compliance, and planning strategies tailored to your business structure.

Choosing the Right UK Office Location

Selecting the right physical location for your UK branch is critical for operational success and credibility. Key factors include proximity to clients, suppliers, transport hubs, and potential workforce. Cities like London, Manchester, Birmingham, and Edinburgh are popular due to infrastructure, networking opportunities, and access to professional services.

Your registered office address is also legally significant. All official correspondence from Companies House, HMRC, and other authorities will be sent to this address. Using a professional serviced office or business center can be a cost-effective solution, especially for new entrants without immediate plans for large-scale operations.

Dewey & LeBoeuf LLP can advise on optimal locations based on business type, growth strategy, and regulatory considerations, ensuring your UK branch starts on the right foot.

Staffing and Employment Considerations

Recruiting staff for your UK branch requires understanding local employment law. Contracts must comply with UK labor regulations, including statutory leave entitlements, minimum wage requirements, and workplace safety standards. Non-compliance can result in fines, reputational damage, or legal claims.

If your parent company sends existing staff from overseas, immigration compliance is critical. Work visas, permits, and sponsorship licenses must be managed correctly to ensure legal employment. Dewey & LeBoeuf LLP helps design compliant employment policies and facilitates hiring, transfers, and contracts for both local and international employees.

Ongoing Compliance and Reporting Obligations

Once registered, UK branches face ongoing reporting obligations to maintain good standing. This includes:

• Filing annual accounts with Companies House, translated if necessary
• Updating Companies House with changes to directors, addresses, or branch information
• Submitting tax returns and complying with corporation tax, VAT, and payroll reporting obligations
• Maintaining statutory records and ensuring transparency in financial and operational practices

Failure to comply can lead to penalties, legal liability, and reputational risks. Dewey & LeBoeuf LLP offers ongoing compliance services, ensuring your UK branch operates legally, efficiently, and with confidence.

Why Work with Dewey & LeBoeuf LLP to Register Your UK Branch

Registering a branch in the UK involves multiple legal, administrative, and compliance steps. Mistakes — missing a translation, omitting required documents, choosing an impermissible name, failing to report changes — can lead to rejection, delays, or even future legal exposure.

At Dewey & LeBoeuf LLP we offer comprehensive support for foreign companies seeking to enter the UK market through a branch. Our services include:

• Advising on whether a branch or subsidiary is the optimal structure given your business goals, liability appetite, and growth plans
• Preparing and certifying documents and translations in compliance with UK law
• Completing and filing registration forms with Companies House, ensuring correct fees and full documentation
• Setting up a registered office and authorised representative in the UK
• Providing ongoing compliance support — reporting changes, preparing and submitting annual accounts and filings, and ensuring tax‑related compliance (e.g., with tax authorities)
• Advising on risk management, corporate governance, and legal exposure across jurisdictions

With our global expertise and deep regional insight, we make your entry into the UK market smooth, lawful, and aligned with international best practices.

Frequently Asked Questions (FAQ)

Conclusion and Next Steps

Registering a branch office in the UK offers foreign companies a practical, cost‑effective, and relatively straightforward way to expand operations into a global market. But navigating the regulatory and compliance obligations, from documentation and translations to company name rules, tax implications, and ongoing reporting, requires expertise and attention to detail.

That’s where Dewey & LeBoeuf LLP comes in. With global experience, deep regional insight, and a commitment to delivering high‑level legal solutions across borders, we can manage your UK branch setup from start to finish — so you focus on growing your business.

If you’re ready to launch your UK branch or want to explore whether a branch or subsidiary structure is best for your company, contact us today. Let Dewey & LeBoeuf LLP guide you every step of the way.