UK Statutory Instrument SI 2009 United Kingdom

Overseas Companies Regulations 2009

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
Companies House
Status
Amended (in force with amendments)
Penalty ceiling
Regulated 1 of 39 obligations carry a criminal penalty. 38 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Trader28 Director or Officer7 Any Person4

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties
Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

INTRODUCTION

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
Part 2

INITIAL REGISTRATION OF PARTICULARS

4 of 10 sections shown
s.004 Duty to deliver return and documents Regulated
  • Notify Companies House when you open a UK establishmentTrader
s.006 Documents to be delivered with the return: statement confirming identity verification Regulated
  • Confirm director identity verification in your company returnTrader
s.008 Documents to be delivered with the return: copy of company's constitution Regulated
  • File a certified copy of your company's constitution with your UK establishment returnTrader
s.009 Documents to be delivered with the return: copies of accounting documents Regulated
  • File latest accounting documents with your annual returnTrader
6 other sections in this Part — procedural and definitional
s.003 Application and interpretation of Part
s.005 Particulars to be included in return
s.006 Particulars of the company
s.007 Particulars of the establishment
s.010 Statement as to future manner of compliance with accounting requirements
s.011 Penalty for non-compliance
Part 3

ALTERATION IN REGISTERED PARTICULARS

4 of 6 sections shown
s.013 Return of alteration in registered particulars Regulated
  • Notify Companies House of changes to your company or UK establishment detailsTrader
s.014 Return of alteration in company's constitution Regulated
  • Notify Companies House of changes to your company constitution and file updated copyTrader
s.015 Return of alteration as regards filing of certified copy of constitution Regulated
  • Notify Companies House when a prior filing statement about your constitution ceases to be trueTrader
s.016 Return of alteration of manner of compliance with accounting requirements Regulated
  • Tell Companies House if your overseas company changes how it files accountsTrader
2 other sections in this Part — procedural and definitional
s.012 Application of Part
s.017 Penalty for non-compliance
Part 3

Duties relating to ID verification and notification

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.017 Directors: duties relating to ID verification and notification
s.017 Identity verification: material unavailable for public inspection
s.017 Identity verification: exemption on national security grounds etc
Part 4

USUAL RESIDENTIAL ADDRESSES: PROTECTION FROM DISCLOSURE

3 of 12 sections shown
s.020 Protected information: restriction on use or disclosure by company Regulated
  • Do not use or disclose protected information about directorsTrader
s.024 Permitted disclosure by the registrar: disclosure to credit reference agency Regulated
  • Credit reference agencies must provide information to the registrar and notify any changes immediatelyTrader
s.028 Putting the address on the public record Regulated
  • Notify Companies House of a director's updated residential addressTrader
9 other sections in this Part — procedural and definitional
s.018 Application and interpretation of Part
s.019 Protected information
s.021 Protected information: restriction on ... disclosure by registrar
s.022 Permitted use of protected information by the registrar: communication
s.023 Permitted disclosure by the registrar: disclosure to specified public authority
s.025 Application to prevent disclosure to credit reference agency
s.026 Disclosure under court order
s.027 Circumstances in which registrar may put address on the public record
s.029 Penalty for non-compliance
Part 5

DELIVERY OF ACCOUNTING DOCUMENTS: GENERAL

1 of 13 sections shown
s.032 Duty to file copies of accounting documents disclosed under parent law Regulated
  • File copies of accounting documents with Companies HouseDirector or Officer
12 other sections in this Part — procedural and definitional
s.030 Application of Part
s.031 Application and interpretation of Chapter
s.033 Statement of details of parent law and other information
s.034 Period allowed for filing copies of accounting documents
s.035 Penalty for non-compliance
s.036 Application of Chapter
s.037 A company's financial year
s.038 Duty to prepare accounts
s.039 Approval and signing of accounts
s.040 Duty to file accounts
s.041 Penalty for non-compliance
s.042 Supplementary provisions
Part 6

DELIVERY OF ACCOUNTING DOCUMENTS: CREDIT OR FINANCIAL INSTITUTIONS

0 of 15 sections shown
15 other sections in this Part — procedural and definitional
s.043 Application and interpretation of Part
s.044 Application and interpretation of Chapter
s.045 Initial filing of copies of accounting documents
s.046 Filing of copies of subsequent accounting documents
s.047 Statement of details of parent law and other information
s.048 Supplementary provisions as to obligation to file copies of accounting documents
s.049 Exception where documents available for inspection
s.050 Penalty for non-compliance
s.051 Application of Chapter
s.052 An institution's financial year
s.053 Duty to prepare accounts
s.054 Approval and signing of accounts
s.055 Duty to file accounts
s.056 Penalty for non-compliance
s.057 Supplementary provisions
Part 7

TRADING DISCLOSURES

5 of 10 sections shown
s.060 Requirement to display name etc at business location Regulated
  • Display your company name and country of incorporation at every UK business locationTrader
s.061 Manner of display of name etc Regulated
  • Display your company name and country of incorporation at your UK business locationTrader
s.062 Company's name to appear on communications Regulated
  • State your company's name on all official communications used in the UKTrader
s.063 Particulars to appear in business letters, order forms and websites Regulated
  • Display required company particulars on business letters, order forms and websitesTrader
s.065 Disclosures relating to address for service Regulated
  • Disclose UK address for service of documents on requestTrader
5 other sections in this Part — procedural and definitional
s.058 Application and interpretation of Part
s.059 Legibility of displays and disclosures
s.064 Disclosure of names of directors
s.066 Civil consequences of failure to make a required disclosure
s.067 Penalty for non-compliance
Part 8

RETURNS IN CASE OF WINDING UP ETC

2 of 7 sections shown
s.069 Return in case of winding up Regulated
  • File winding-up return with Companies HouseTrader
s.071 Return in case of insolvency proceedings etc (other than winding up) Regulated
  • Notify Companies House of insolvency proceedings (other than winding up) affecting your overseas companyTrader
5 other sections in this Part — procedural and definitional
s.068 Application of Part
s.070 Returns to be made by liquidator
s.072 Penalties for non-compliance
s.073 Notice of appointment of judicial factor
s.074 Offence of failure to give notice
Part 9

MISCELLANEOUS PROVISIONS

1 of 3 sections shown
s.077 Duty to give notice of closure of UK establishment Regulated
  • Notify Companies House when you close a UK establishmentTrader
2 other sections in this Part — procedural and definitional
s.075 Service of documents on director, secretary or permanent representative
s.076 Enhanced disclosure documents
Part 10

SUPPLEMENTARY PROVISIONS

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.078 Documents that may be drawn up and delivered in a language other than English
s.079 Revocations
s.080 Transitional provisions and savings
Schedules

Schedules

19 of 111 shown
s.sch002 (1) The credit reference agency— (a) is carrying on in... Regulated
  • Carry on credit reference business without proper security and data protection proceduresAny Person
s.sch002 The credit reference agency has delivered to the registrar a... Regulated
  • Deliver a statement to Companies House restricting use of protected informationAny Person
s.sch002 The credit reference agency has delivered to the registrar a... Regulated
  • File statement with Companies House before sharing protected data with a processorAny Person
s.sch003 Application by company Regulated
  • Apply for higher protection for directors at risk of violence or intimidationDirector or Officer
s.sch004 Subject to the following provisions of this Schedule— Regulated
  • Prepare financial statements in line with international accounting standardsTrader
s.sch004 Any information required in the case of any company by... Regulated
  • Include required information as notes to accountsTrader
s.sch004 The accounting policies adopted by the company in determining the... Regulated
  • State accounting policies in financial statementsTrader
s.sch004 The company must include in the statement of accounting policies—... Regulated
  • Include measurement basis and accounting policies in accountsTrader
s.sch004 (1) The company must provide information which is relevant to... Regulated
  • Provide accounts information relevant to your company's financial stateTrader
s.sch004 (1) The company's directors must use the same line items... Regulated
  • Use consistent line items in annual accountsDirector or Officer
s.sch004 (1) Where the nature of the company's business requires it,... Regulated
  • Adapt accounts line items to reflect your business and disclose combined amountsDirector or Officer
s.sch004 (1) For every item shown in the balance sheet or... Regulated
  • Show previous year figures for every balance sheet and profit and loss account itemTrader
s.sch004 The company's directors must, in determining how amounts are presented... Regulated
  • Present financial amounts based on substance, not legal formDirector or Officer
s.sch005 General rules Regulated
  • Prepare group accounts in line with Schedule 4 and include equity method and minority interest disclosuresDirector or Officer
s.sch005 The consolidated balance sheet and profit and loss account must... Regulated
  • Prepare consolidated accounts that fully include subsidiaries' informationTrader
s.sch006 (1) The institution must provide information which is relevant to... Regulated
  • Include relevant financial information in accountsAny Person
s.sch006 (1) Where the nature of the institution's business requires it,... Regulated
  • Adapt financial statement line items to reflect your business natureDirector or Officer
s.sch006 (1) For every item shown in the balance sheet or... Regulated
  • Show previous year's figures in your accountsTrader
s.sch008 Duty to deliver transitional return Regulated
  • File transitional return for UK establishment by 31 March 2010Trader
92 other schedules
s.sch002 Paragraphs 2 and 3 set out the conditions specified for...
s.sch002 The credit reference agency has delivered to the registrar a...
s.sch002 (1) In this Schedule— “processor” means any person who provides...
s.sch002 The specified public authority has delivered to the registrar a...
s.sch002 Subject to paragraph 4, the specified public authority (“ the...
s.sch002 Paragraph 3 does not apply where the specified public authority...
s.sch002 Paragraphs 6 to 10 set out the conditions specified for...
s.sch002 The credit reference agency has delivered to the registrar a...
s.sch003 Introductory
s.sch003 Application by the individual concerned
s.sch003 Supplementary provisions relating to applications
s.sch003 Appeals
s.sch003 Duration of favourable decision on application
s.sch003 Revocation of favourable decision on application
s.sch004 Preliminary
s.sch004 Accounting principles
s.sch004 Accounting policies must be applied consistently within the same accounts...
s.sch004 All income and charges relating to the financial year to...
s.sch004 In determining the aggregate amount of any item, the amount...
s.sch004 It must be stated whether the accounts have been prepared...
s.sch004 In this Schedule the expression “line item” has the same...
s.sch004 Where the company's directors consider it appropriate, the balance sheet...
s.sch004 (1) Items that are not of a similar nature or...
s.sch004 (1) Subject to sub-paragraph (2), the directors may exclude an...
s.sch004 Amounts in respect of items representing assets or income may...
s.sch005 Associated undertakings
s.sch005 (1) The interest of an undertaking in an associated undertaking,...
s.sch005 (1) Where assets and liabilities to be included in the...
s.sch005 Amounts that in the particular context of any provision of...
s.sch005 Elimination of group transactions
s.sch005 (1) The following provisions apply where an undertaking becomes a...
s.sch005 (1) An acquisition must be accounted for—
s.sch005 Minority interests
s.sch005 Joint ventures
s.sch006 Subject to the following provisions of this Schedule—
s.sch006 (1) The amounts to be included in respect of all...
s.sch006 (1) The institution is presumed to be carrying on business...
s.sch006 Accounting policies must be applied consistently within the same accounts...
s.sch006 All income and charges relating to the financial year to...
s.sch006 In determining the aggregate amount of any item, the amount...
s.sch006 Any information required in the case of any institution by...
s.sch006 The accounting policies adopted by the institution in determining the...
s.sch006 It must be stated whether the accounts have been prepared...
s.sch006 The institution must include in the statement of accounting policies—...
s.sch006 (1) The institution's directors must use the same line items...
s.sch006 In this Schedule the expression “line item” has the same...
s.sch006 Where the institution's directors consider it appropriate, the balance sheet...
s.sch006 (1) Items that are not of a similar nature or...
s.sch006 (1) Subject to sub-paragraph (2), the directors may exclude an...
s.sch006 Amounts in respect of items representing assets or income may...
s.sch006 The institution's directors must, in determining how amounts are presented...
s.sch007 General rules
s.sch007 Associated undertakings
s.sch007 (1) The interest of an undertaking in an associated undertaking,...
s.sch007 The consolidated balance sheet and profit and loss account must...
s.sch007 (1) Where assets and liabilities to be included in the...
s.sch007 Amounts that in the particular context of any provision of...
s.sch007 Elimination of group transactions
s.sch007 (1) The following provisions apply where an undertaking becomes a...
s.sch007 (1) An acquisition must be accounted for—
s.sch007 Minority interests
s.sch007 Joint ventures
s.sch008 Interpretation
s.sch008 (1) The following particulars about the company, as they appeared...
s.sch008 (1) The following particulars about the place of business, as...
s.sch008 (1) The certified copy of the company's constitution delivered under...
s.sch008 Company with existing unregistered branch or place of business
s.sch008 Alteration to registered particulars
s.sch008 Alteration in company's constitution
s.sch008 Alteration as regards filing of certified copy of constitution
s.sch008 Existing registered residential address treated as service address
s.sch008 Residential addresses: protection from disclosure
s.sch008 Registration of returns and documents delivered before 1st October 2009
s.sch008 In determining under regulation 27 whether to put a director...
s.sch008 Continuation of protection afforded by confidentiality orders under the 1985 Act
s.sch008 Effect of pending application for confidentiality order
s.sch008 Companies required to prepare and disclose accounts under parent law
s.sch008 Companies not required to prepare and disclose accounts under parent law
s.sch008 Institutions required to prepare accounts under parent law
s.sch008 Institutions not require to prepare accounts under parent law
s.sch008 Return in case of winding up
s.sch008 Returns to be made by liquidator
s.sch008 Return in case of insolvency proceedings
s.sch008 Company with existing registered branch
s.sch008 Notice of appointment of judicial factor
s.sch008 Saving for provisions as to form or manner in which documents to be delivered
s.sch008 (1) The following particulars about the company, as they appeared...
s.sch008 (1) The following particulars about the branch, as they appeared...
s.sch008 (1) The certified copy of the company's constitution delivered under...
s.sch008 (1) Copies of accounting documents delivered under paragraph 6(1)(a) of...
s.sch008 (1) If the company is one to which Chapter 2...
s.sch008 Company with existing registered place of business

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.