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In most cases, overseas companies are required to send accounting documents to Companies House. The accounting documents an overseas company delivers will depend on the following circumstances,

  • whether the company is required to prepare and disclose accounting documents under parent law (the law of the country in which the company is incorporated)
  • if it is required to prepare and disclose accounting documents under parent law is it an EEA company. An EEA company is an overseas company governed by the law of a country or territory in the European Economic Area (EEA)

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