½Û×ÓÊÓÆµ

Home / Simons-Taxes /Corporate tax /Part D4 Overseas issues /Division D4.5 UK and European Economic Interest Groupings /Treatment of UK and European Economic Interest Groupings / D4.503 Information powers of HMRC for UK and European Economic Interest Groupings (EIGs)
Commentary

D4.503 Information powers of HMRC for UK and European Economic Interest Groupings (EIGs)

Corporate tax

From IP completion day (11pm on 31 December 2020), the ability to form an EEIG within the UK was removed. Any EEIGs that were registered in the UK immediately before IP completion day were automatically converted into 'UK Economic Interest Groupings' or 'UKEIGs'1, see D4.501 for more details.

A UKEIG is not subject to any accounting or auditing requirements, and therefore does not have to file an annual return with Companies House. However, an inspector may issue a notice requiring a return of specified information, accounts and statements from an EEIG or UKEIG for

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 16:42