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The Overseas Companies Regulations 2009

S.I. 2009/1801 · Made 8 July 2009

Not fully up to date. 3 changes made by later legislation have not yet been written into this text, which is revised to 5 February 2026.

See the changes not yet applied
ProvisionChangeMade by
Sch. 2 para. 6(1)(c)(iii)words insertedData (Use and Access) Act 2025 (Consequential and Other Amendments) 2025 reg. 11
reg. 6(3)(a)word insertedProtection and Disclosure of Personal Information 2025 reg. 13(a)
reg. 6(3)(a)(vii)omittedProtection and Disclosure of Personal Information 2025 reg. 13(b)

Companies

Made 8th July 2009

Coming into force 1st October 2009

M1The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 1046(1), (2) and (4) to (6), 1047(1), 1049(1) to (3), 1050(3) to (5), 1051(1) to (3), 1053(2) to (5), 1054(1) and (2), 1055, 1056, 1058(1) to (3), 1078(5), 1105(1) and (2), 1140(2), 1292 (1) and (4), and 1294 of the Companies Act 2006 .

In accordance with sections 1046(8), 1051(5), 1053(6), 1290, 1292(4) and 1294(6) of that Act, a draft of this instrument was laid before Parliament and approved by each House of Parliament.C1

Annotations to the whole text

Marginal citations

M1

2006 c.46.

Modifications

C1

Regulations applied (with modifications) (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 3 paras. 5-11 (as amended (31.12.2020) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 26); 2020 c. 1, Sch. 5 para. 1(1)

Contents

  1. Part 1: INTRODUCTION
  2. 1Citation and commencement
  3. 2Interpretation
  4. Part 2: INITIAL REGISTRATION OF PARTICULARS
  5. 3Application and interpretation of Part
  6. 4Duty to deliver return and documents
  7. 5Particulars to be included in return
  8. 6Particulars of the company
  9. 6ADocuments to be delivered with the return: statement confirming identity verification
  10. 7Particulars of the establishment
  11. 8Documents to be delivered with the return: copy of company's constitution
  12. 9Documents to be delivered with the return: copies of accounting documents
  13. 10Statement as to future manner of compliance with accounting requirements
  14. 11Penalty for non-compliance
  15. Part 3: ALTERATION IN REGISTERED PARTICULARS
  16. 12Application of Part
  17. 13Return of alteration in registered particulars
  18. 14Return of alteration in company's constitution
  19. 15Return of alteration as regards filing of certified copy of constitution
  20. 16Return of alteration of manner of compliance with accounting requirements
  21. 17Penalty for non-compliance
  22. Part 3A: Duties relating to ID verification and notification
  23. 17ADirectors: duties relating to ID verification and notification
  24. 17BIdentity verification: material unavailable for public inspection
  25. 17CIdentity verification: exemption on national security grounds etc
  26. Part 4: USUAL RESIDENTIAL ADDRESSES: PROTECTION FROM DISCLOSURE
  27. 18Application and interpretation of Part
  28. 19Protected information
  29. 20Protected information: restriction on use or disclosure by company
  30. 21Protected information: restriction on ... disclosure by registrar
  31. 22Permitted use of protected information by the registrar: communication Repealed
  32. 23Permitted disclosure by the registrar: disclosure to specified public authority Repealed
  33. 24Permitted disclosure by the registrar: disclosure to credit reference agency
  34. 25Application to prevent disclosure to credit reference agency
  35. 26Disclosure under court order
  36. 27Circumstances in which registrar may put address on the public record
  37. 28Putting the address on the public record
  38. 29Penalty for non-compliance
  39. Part 5: DELIVERY OF ACCOUNTING DOCUMENTS: GENERAL
  40. Chapter 1: Introductory provisions
  41. 30Application of Part
  42. Chapter 2: Companies required to prepare and disclose accounts under parent law
  43. 31Application and interpretation of Chapter
  44. 32Duty to file copies of accounting documents disclosed under parent law
  45. 33Statement of details of parent law and other information
  46. 34Period allowed for filing copies of accounting documents
  47. 35Penalty for non-compliance
  48. Chapter 3: Companies not required to prepare and disclose accounts under parent law
  49. 36Application of Chapter
  50. 37A company's financial year
  51. 38Duty to prepare accounts
  52. 39Approval and signing of accounts
  53. 40Duty to file accounts
  54. 41Penalty for non-compliance
  55. 42Supplementary provisions
  56. Part 6: DELIVERY OF ACCOUNTING DOCUMENTS: CREDIT OR FINANCIAL INSTITUTIONS
  57. Chapter 1: Introductory provisions
  58. 43Application and interpretation of Part
  59. Chapter 2: Institutions required to prepare accounts under parent law
  60. 44Application and interpretation of Chapter
  61. 45Initial filing of copies of accounting documents
  62. 46Filing of copies of subsequent accounting documents
  63. 47Statement of details of parent law and other information
  64. 48Supplementary provisions as to obligation to file copies of accounting documents
  65. 49Exception where documents available for inspection
  66. 50Penalty for non-compliance
  67. Chapter 3: Institutions not required to prepare accounts under parent law
  68. 51Application of Chapter
  69. 52An institution's financial year
  70. 53Duty to prepare accounts
  71. 54Approval and signing of accounts
  72. 55Duty to file accounts
  73. 56Penalty for non-compliance
  74. 57Supplementary provisions
  75. Part 7: TRADING DISCLOSURES
  76. 58Application and interpretation of Part
  77. 59Legibility of displays and disclosures
  78. 60Requirement to display name etc at business location
  79. 61Manner of display of name etc
  80. 62Company's name to appear on communications
  81. 63Particulars to appear in business letters, order forms and websites
  82. 64Disclosure of names of directors
  83. 65Disclosures relating to address for service
  84. 66Civil consequences of failure to make a required disclosure
  85. 67Penalty for non-compliance
  86. Part 8: RETURNS IN CASE OF WINDING UP ETC
  87. 68Application of Part
  88. 69Return in case of winding up
  89. 70Returns to be made by liquidator
  90. 71Return in case of insolvency proceedings etc (other than winding up)
  91. 72Penalties for non-compliance
  92. 73Notice of appointment of judicial factor
  93. 74Offence of failure to give notice
  94. Part 9: MISCELLANEOUS PROVISIONS
  95. 75Service of documents on director, secretary or permanent representative
  96. 76Enhanced disclosure documents
  97. 77Duty to give notice of closure of UK establishment
  98. Part 10: SUPPLEMENTARY PROVISIONS
  99. 78Documents that may be drawn up and delivered in a language other than English
  100. 79Revocations
  101. 80Transitional provisions and savings
  102. Signature
  103. Schedule 1SPECIFIED PUBLIC AUTHORITIES Repealed
  104. Schedule 2: CONDITIONS FOR PERMITTED DISCLOSURE
  105. Part 1: DISCLOSURE TO SPECIFIED PUBLIC AUTHORITY Repealed
  106. 1Paragraph 1 Repealed
  107. 2Paragraph 2 Repealed
  108. 3Paragraph 3 Repealed
  109. 4Paragraph 4 Repealed
  110. Part 2: DISCLOSURE TO CREDIT REFERENCE AGENCY
  111. 5Paragraph 5
  112. 6Paragraph 6
  113. 7Paragraph 7
  114. 8Paragraph 8
  115. 9Paragraph 9
  116. 10Paragraph 10
  117. Part 3: INTERPRETATION OF THIS SCHEDULE
  118. 11Paragraph 11
  119. Schedule 3: APPLICATION TO PREVENT DISCLOSURE OF ADDRESS TO CREDIT REFERENCE AGENCY
  120. 1Introductory
  121. 2Application by the individual concerned
  122. 3Application by company
  123. 4Supplementary provisions relating to applications
  124. 5Appeals
  125. 6Duration of favourable decision on application
  126. 7Revocation of favourable decision on application
  127. Schedule 4: OVERSEAS COMPANIES INDIVIDUAL ACCOUNTS
  128. Part 1: GENERAL RULES
  129. 1Paragraph 1
  130. 2Paragraph 2
  131. 3Paragraph 3
  132. 4Paragraph 4
  133. 5Paragraph 5
  134. 6Paragraph 6
  135. 7Paragraph 7
  136. 8Paragraph 8
  137. 9Paragraph 9
  138. Part 2: ACCOUNTING PRINCIPLES AND RULES
  139. 10Preliminary
  140. 11Accounting principles
  141. 12Paragraph 12
  142. 13Paragraph 13
  143. 14Paragraph 14
  144. Part 3: NOTES TO THE ACCOUNTS
  145. 15Paragraph 15
  146. 16Paragraph 16
  147. 17Paragraph 17
  148. 18Paragraph 18
  149. 19Paragraph 19
  150. 20Paragraph 20
  151. Schedule 5: OVERSEAS COMPANIES GROUP ACCOUNTS
  152. 1General rules
  153. 2Paragraph 2
  154. 3Paragraph 3
  155. 4Paragraph 4
  156. 5Elimination of group transactions
  157. 6Paragraph 6
  158. 7Paragraph 7
  159. 8Minority interests
  160. 9Joint ventures
  161. 10Associated undertakings
  162. 11Paragraph 11
  163. Schedule 6: CREDIT AND FINANCIAL INSTITUTIONS INDIVIDUAL ACCOUNTS
  164. Part 1: GENERAL RULES
  165. 1Paragraph 1
  166. 2Paragraph 2
  167. 3Paragraph 3
  168. 4Paragraph 4
  169. 5Paragraph 5
  170. 6Paragraph 6
  171. 7Paragraph 7
  172. 8Paragraph 8
  173. 9Paragraph 9
  174. Part 2: ACCOUNTING PRINCIPLES AND RULES
  175. 10Paragraph 10
  176. 11Paragraph 11
  177. 12Paragraph 12
  178. 13Paragraph 13
  179. 14Paragraph 14
  180. Part 3: NOTES TO THE ACCOUNTS
  181. 15Paragraph 15
  182. 16Paragraph 16
  183. 17Paragraph 17
  184. 18Paragraph 18
  185. 19Paragraph 19
  186. 20Paragraph 20
  187. Schedule 7: CREDIT AND FINANCIAL INSTITUTIONS GROUP ACCOUNTS
  188. 1General rules
  189. 2Paragraph 2
  190. 3Paragraph 3
  191. 4Paragraph 4
  192. 5Elimination of group transactions
  193. 6Paragraph 6
  194. 7Paragraph 7
  195. 8Minority interests
  196. 9Joint ventures
  197. 10Associated undertakings
  198. 11Paragraph 11
  199. Schedule 8: TRANSITIONAL PROVISIONS AND SAVINGS
  200. Part 1: INTRODUCTION
  201. 1Interpretation
  202. 2Registration of returns and documents delivered before 1st October 2009
  203. Part 2: INITIAL REGISTRATION OF PARTICULARS
  204. 3Company with existing registered branch
  205. 4Paragraph 4
  206. 5Paragraph 5
  207. 6Paragraph 6
  208. 7Paragraph 7
  209. 8Paragraph 8
  210. 9Company with existing registered place of business
  211. 10Paragraph 10
  212. 11Paragraph 11
  213. 12Paragraph 12
  214. 13Duty to deliver transitional return
  215. 14Company with existing unregistered branch or place of business
  216. Part 3: ALTERATIONS TO REGISTERED PARTICULARS
  217. 15Alteration to registered particulars
  218. 16Alteration in company's constitution
  219. 17Alteration as regards filing of certified copy of constitution
  220. Part 4: RESIDENTIAL ADDRESSES: PROTECTION FROM DISCLOSURE
  221. 18Existing registered residential address treated as service address
  222. 19Residential addresses: protection from disclosure
  223. 20Paragraph 20
  224. 21Continuation of protection afforded by confidentiality orders under the 1985 Act
  225. 22Effect of pending application for confidentiality order
  226. Part 5: DELIVERY OF ACCOUNTING DOCUMENTS: GENERAL
  227. 23Companies required to prepare and disclose accounts under parent law
  228. 24Companies not required to prepare and disclose accounts under parent law
  229. Part 6: DELIVERY OF ACCOUNTING DOCUMENTS: CREDIT OR FINANCIAL INSTITUTIONS
  230. 25Institutions required to prepare accounts under parent law
  231. 26Institutions not require to prepare accounts under parent law
  232. Part 7: RETURNS IN CASE OF WINDING UP ETC
  233. 27Return in case of winding up
  234. 28Returns to be made by liquidator
  235. 29Return in case of insolvency proceedings etc (other than winding up)
  236. 30Notice of appointment of judicial factor
  237. Part 8: SUPPLEMENTARY PROVISIONS
  238. 31Saving for provisions as to form or manner in which documents to be delivered
  239. Explanatory note