• Overview

• How to form
• Sole Representative
• Branch
• Private LTD/Subsidiary

• Main issues
• Social Contributions
• Tax Tables
• Recruitment
• Pension

• VAT issues
• VAT Refunds in the EU

• Focus On
• Health & Safety -Risk Assessment
• Year End Accounts
• Statutory Paid Leave
• Statutory Sick Pay
• Maternity leave and pay
• Data Protection
• Salary Sacrifice

Overview

If you want to create your company in the UK, you may have some questions such as:

• Which status choosing to set up my company?
• How to create a Private Ltd? Which are the steps to create a Private Ltd?
• What is the SARL equivalent status in the United Kingdom?
• How to create a "Branch" in the UK?
• How to create a sole representative for my company in the UK?
• What are the tax rates for companies in the UK?
• What are the social contributions for companies in the UK?
• How to refund VAT?
• How to recruit in the UK?

To all these questions and many others, SEDI provides legal expertise, social and financial services you need for establishing your new company in the UK.

However, BEFORE contacting any consultant or adviser, including SEDI, it is highly necessary to clarify some major issues first as it may have consequences on a Tax point of view:

1. Your activity abroad :
   • Services provider OR selling / distributing goods – materials
   • Representation of your foreign company ONLY, OR developing a new commercial venture
2. Commercial & Marketing policy : please specify your commercial cycle.
   • Who will be searching new clients ?
   • Who will be in charge of negociating tariffs ?
   • Who will be decision maker in terms of confirming the order to the client and preparing specifications ?
   • Where is based the product or who will be providing the service ?
   • Where will be generated the added value ?
   • Who will be the main contact for the client ?
   • Who will be invoicing ?
3. Clients & Suppliers :
   • Who are your suppliers and subcontractors : in which country are they based ?
   • Who are your clients and in which country will you be supplying services / goods ?
4. Local team :
   • Are you planning to recruit locally or will you be transferring existing employee(s) to yournewly established office ?
   • Job profiles ?
   • Will you be contracting with agents ?

Once you have more or less clarified your exact project, please refer to our free information leaflets to get familiar to local specificities and feel free to give us a call in order we clarify and define a time frame for your project.

Non Stable Establishments - Only for representation purposes

1) The RFE - Representative Foreign Company: This status provides an "Employer" number in the UK without being implanted directly. Therefore, this status allows hiring staff representative to United Kingdom acting on behalf of the Parent Company and traces all necessary feedback & data to its development. The RFE cannot be responsible for the whole commercial cycle or the Parent Company may risk a tax requalification.

2) The Liaison Office / Representative Office: Since 1st October 2009, this form of representation no longer exists as such in the UK - Ref :The Overseas Companies Regulations 2009/1801.

Stable Establishments - French GAAP compliance

3) The Subsidiary: A British registered company whose paid up capital is partially or fully owned by the parent company (ref: How to form an SARL/Private Limited Company). Submitted to English laws & taxation, Cf Companies Act 2006.

4) The Branch called "UK Establishment": Foreign Establishment - No paid up capital in UK. Submitted to English laws & taxation. Submit the consolidated accounts with Companies House. Cf The Overseas Companies Regulations 2009/1801.

5) The Fiscal Representative/Agent: Its role is to represent the Foreign Parent company for Tax & VAT issues when a stable establishment is not registered locally & when business transactions are requiring Tax & VAT to be declared locally.