设立一家英国子公司能给予跨国组织各种收益。

作为本地销售平台来运营,使英国和欧洲客户对您企业增加信心。

利用英国公司而不是企业其他部分的股份来激励英国员工。

不用通过非英国公司运营,使您企业在英国运营得更便利。

得到纳税和监管上的益处。

圈护您在英国的业务,以限制海外母公司的责任。

子公司还是分公司更适合?

 

了解子公司与分公司的区别以及哪种形式最符合您的要求。

为海外客户提供的服务

了解我们如何协助海外的客户。

设立英国子公司?

请下载我们的检查列表。

英国子公司设立与管理

Elemental 能为客户提供英国子公司设立及管理的广泛服务。

英国子公司设立

我们以电子公司成立流程的速度为客户快捷地设立各种形式的英国子公司,并将在过程的每一步提供专业的指导。

英国子公司合规

所有英国公司必须拥有指定的注册办事处。使用我们标准综合服务的客户将可享用位于伦敦中心的邮寄地址,并可访问我们的电子收发室服务。

董事职责

我们为子公司提供专业的英国董事服务。我们还可以协助客户现有的董事了解而履行英国法律规定的董事职责。

监管上的获益

法律要求

我们团队曾在伦敦金融城最高级别工作,能为客户提供一系列的企业法律支持,包括公司章程、股东协议、集团重组等企业事宜。

子公司会计

由合格会计师为您提供账目准备、税务及簿记服务。如果客户在原国已有会计师,我们将能提供英国公司的财务资料供它在集团报告中使用。

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英国子公司税务

我们的专家提供全方位的子公司税务咨询服务,包括公司成立前的税收结构、集团重组、再融资以及就企业居留权问题和双重征税协定的适用性提供咨询。

子公司增值税

我们能协助客户决定是否需要在英国税务海关总署为增值税注册,并为您管理有关联的过程。

子公司雇员

我们能协助客户雇用第一批雇员,并处理相关的合同、工资以及养老金。

如何设立英国子公司

Elemental 拥有由公司秘书、律师、会计师和税务顾问组成的内部专家队。 我们在以下概述设立英国子公司最常见的一些考虑因素。下文假设子公司将被注册为私人有限公司,即最常见的公司形式。

1. 子公司成立

英国子公司与英国分公司的主要区别在于子公司具有正式注册为独立英国公司的身份,而分公司仅是在英国注册处登记过的海外实体。以更深地了解子公司与分公司的差异,请阅读我们的说明。

The 公司章程 阐明股东与公司之间的关系,是子公司的重要文件。这对于全资子公司而言可关键,因为章程表明,母公司如果对子公司董事不满,母公司有何实行改变的权利。

There are three types:

  1. Model Articles: prescribed by the government. The content is standard and well known therefore often the easiest to apply.
  2. Standard articles: Model Articles take a simplistic approach in many areas and some people choose to adopt a more full form. These often include more sophisticated provisions and cover more detail. Elemental uses a set of standard in-house articles offered free of charge to incorporation clients.
  3. Bespoke articles: common when a company has multiple shareholders who wish to clearly set out their rights and obligations. In these instances, it is also common for the shareholders to also enter into a shareholders’ agreement.

Consideration should also be given to the share structure of the UK subsidiary and the directors of the subsidiary (see Corporation Tax for some of the tax implications of director residency).

2. 法定合规(公司秘书)

与其他欧洲制度相比,英国企业的法定合规制度相对务实。然而,与任何国家一样,满足基本的法定要求仍是至关重要的。 这有助于保护公司和董事免受罚款、民事甚至刑事诉讼。英国公司注册处有权将未履行其义务的公司从登记册上除名。

Amongst other requirements (including those listed in this guide), all UK companies are required to comply with three areas:

  • maintenance of the statutory registers of the company;
  • compliance with the Companies Act 2006; and
  • relevant filings for Companies House.

For further information on these and other duties falling on the company secretary, please see our guide to the Role of a Company Secretary.
Elemental CoSec’s company secretarial support, including our annual compliance package can assist with these functions.

3. 利益冲突

所有英国公司董事必须遵守有关利益冲突的法则,这包括:

  • 避免董事直接或间接拥有或可能拥有与公司利益发生冲突或可能发生冲突的义务(2006《英国公司法》第175条);以及
  • 声明任何与公司的拟议交易或安排相关利益的义务(2006《英国公司法》第177条)

These duties are particularly relevant for directors of a UK subsidiary. As directors, they are required to act in the best interests of the UK company and not just the group as a whole. They are therefore required to manage these conflicts of interest or they could be in breach of their legal obligations.
Conflicts of interest can be handled in various ways, including approval by independent directors and by the shareholders though this depends on the provisions in the articles of association.

For further information, please see our guide on directors’ duties.

4. 法律要求

在新的国家设立子公司会引起一系列的监管和法律要求,其中有一些将适用于管辖区内所有的公司,而另一些则针对特定行业内的公司。

在英国此要求可能包括遵守:

  • 数据保护法案
  • 商业承包的反贿赂规则
  • 反简化逃税行为

These rules are varied and should be considered carefully by the directors of the company. Elemental’s commercial legal services can assist with this by helping to draft policies and contracts as and when needed and by providing guidance and advice.

5. 会计

每家英国公司(无论是否在业务中)都有义务保持足够的会计记录,以:

  • 展示并解释公司的交易;
  • 在任何时候,以合理的准确性说明公司当时的财务状况;以及
  • 使董事能够确保所须准备的帐目将会符合2006《英国公司法》及国际财务报告准则有相关的要求。

It is a criminal offence for every officer of the company if these requirements are not met. In any event, it is generally good business practice to maintain these records. Sometimes these records are maintained by a central function overseas in which case accounts and returns relating to the UK business must be sent to the UK not less than every six months.

UK trading companies are required to file accounts each year with Companies
House and HM Revenue & Customs, as well as a Corporation Tax return. The
specific requirements for these documents, and whether they need to be audited, depends on the size and revenue of the company.
In particular, the accounting records must contain:

  • entries from day to day of all sums of money received and expended by the company and the matters in respect of which the receipt and expenditure takes place; and
  • a record of the assets and liabilities of the company.

If the company’s business involves dealing in goods, the accounting records must contain:

  • statements of stock held by the company at the end of each financial year of the company;
  • all statements of stock takings from which you have taken or prepared any statements of stock; and
  • statement of all goods sold and purchased, other than by ordinary retail trade. This should list the goods, the buyers and sellers.

(Section 386 Companies Act 2006)

Elemental CoSec’s accountancy and tax support can assist with these services, either providing them in their entirety or in conjunction with the business’ central accounts function.

6. 公司税

在评估英国子公司税务状况之前,需要确定其税务居地。如果董事居住在英国,并在英国做出决策,该公司很可能将被视为英国税务居民。然而,如果决策实际上是由海外母公司作出的,或者董事从海外经营公司的,公司则可能被视为海外税务居民。

这是一门复杂的领域,如有任何疑问,应寻求专业意见。Elemental 为英国特殊目的公司和控股公司提供英国常驻董事和税务住所的服务。 英国常驻董事 and tax domiciliation services for UK SPV and holding companies.

Assuming the company is UK tax resident, then it will be taxed in the UK on its worldwide profits. UK corporation tax is charged on tax-adjusted accounting profits.Transfer pricing rules apply to UK resident companies, whereby transactions with related parties (such as the parent company) must be recognised for tax purposes at an arms’ length value (being the amount that a third party would have paid for the goods or services). Though there are certain exemptions for small and medium-sized groups.

If a UK company is paying interest or royalties to a recipient overseas, it may be required to withhold income tax and pay it over to HM Revenue & Customs. This is generally subject to any double tax treaty that may in place between the UK and the place of residence of the recipient.

Elemental CoSec’s accountancy and tax support can assist with these issues.

7. 增值税 (VAT)

英国实行一种称为增值税的销售税。目前的标准税率为 20%(自 2011 年 1 月 4 日起),但有存在各种减税和免税的情况。

如果子公司在英国进行交易并满足相关门槛,该公司则需要向英国税务局为增值税注册。没有义务的公司也能自愿选择为增值税注册,这样将允许公司就其费用收回增值税,并且可以给顾客或客户展示更专业的形象。

Currently, the general threshold for VAT registration is sales in the UK of £85,000 in the previous 12 months or an expectation that this will be exceeded in the next 30 days.
Elemental CoSec’s accountancy and tax support can assist with these issues. Please get in touch for more information.

8. 雇员

公司应该与每名雇员订立一份列明主要雇佣条款雇佣合约。无论如何,公司必须向雇员提供一份雇佣资料的书面陈述书,当中必须列明若干订明的资料。

当公司开始雇员时,需要在英国税务海关总署注册为雇主并操作工资系统。此工资系统将须要管理员工的工资以及每月或每季度应向英国税务海关总署报的国民保险和所得税的预扣流程。

The UK operates a pension auto-enrolment system which requires UK employers to automatically contribute to a pension scheme on behalf of their employees and to automatically enrol the employees in the scheme (subject to opt-out rights).
Elemental CoSec’s Human Resources support can assist with these issues. Please get in touch for more information.

Elemental 能如何协助您

设立英国子公司我们能如何协助
英国子公司设立
年度合规
子公司董事及利益冲突
法律要求
会计
公司税
增值税(销售税)
雇员
ontario-teachers-removebg-preview
在过去的5年里,我们一直与 Elemental CoSec 合作,并获得了非常棒的体验。Nick 和他的团队非常专业,反应迅速。他们是我们在英国业务的关键合作伙伴。我们强烈推荐与他们合作。

Alfredo Apéstegui
(与Ontario Teachers' Pension Plan合作的) Mesoamerica 经理兼首席法务官

请求方案

与我们联系,我们将根据您的具体要求定制一份设立英国子公司的服务方案。

    We’re here to keep things simple

    If you would like to find out more about our services and how we can help support your business, please get in touch.

    +44 (0)203 286 6229