Investment Manager Exemption (IME)

Investment Manager Exemption (IME)

The Investment Manager Exemption (IME) is a long-standing HMRC concession that helps attract international investment in the UK. It allows overseas investors to appoint UK-based investment managers without automatically creating a UK tax liability for the investor....
Registering as an overseas company

Registering as an overseas company

An overseas company must register with Companies House if they want to set up a place of business in the UK. This would mean that the overseas company has some sort of physical presence in the UK through which it carries on business. If an overseas company does not...