Accountant & tax adviser in the UK for Brazilian businesses
From Brazil to Britain

English. Our team works in English, which is the language of HMRC and Companies House. You are welcome to write to us in Portuguese, and we can provide a translated Portuguese version of key letters and reports on request.

Yes. We handle the incorporation, the Companies House identity verification (we are an Authorised Corporate Service Provider, ACSP AP019483) and the statutory registers, all remotely. There is no UK-residence requirement for directors or shareholders and you do not need to travel to the UK. Identity verification has been mandatory for every new director and person with significant control since 18 November 2025, and overseas directors verify through an ACSP from any country.

Not a comprehensive one in force. GOV.UK lists the 2022 UK–Brazil Double Taxation Convention, signed in Brazil on 29 November 2022, as not yet in force (page read 2 November 2026). The agreements that are in force are limited: the 2010 aircrew agreement (in force 21 February 2017) and the 2005 shipping and air transport agreement (in force 18 March 2009). Until the 2022 convention takes effect, the UK relieves double taxation on the UK side through its unilateral credit rules, which allow Brazilian tax paid on the same income to be credited against the UK tax on it, up to the UK tax due.

With no treaty in force, the UK’s domestic rule applies: a non-resident company is within UK corporation tax if it trades in the UK through a UK permanent establishment, which under UK law includes a fixed place of business such as an office, branch, workshop, or a building site or construction or installation project, and a dependent agent who habitually concludes contracts in the UK. There is no treaty time threshold, so a UK project can create a permanent establishment from the outset. A UK subsidiary is often the cleaner route because the profits attributable to a permanent establishment have to be computed and reported separately.

Possibly from the first taxable sale. A business with no UK establishment is a non-established taxable person and HMRC applies no registration threshold to it: the UK £90,000 threshold is for UK-established businesses only. A UK subsidiary, by contrast, registers once its taxable turnover passes the threshold or voluntarily before. Sales of goods into the UK, digital services to UK consumers and services to UK businesses each follow different rules, so we map the position before the first invoice.

Because there is no UK–Brazil income tax treaty in force, there is no 183-day exemption for employment income: a Brazilian employee is taxable in the UK on pay for duties performed in the UK from the first working day, and the Brazilian employer may need a UK PAYE scheme. National Insurance has its own rules; a temporary exemption from UK Class 1 contributions can apply to a worker sent to the UK by an employer with no place of business in the UK, and we check the conditions for each posting.

The UK main rate is 25% on profits above £250,000 and the small profits rate is 19% on profits of £50,000 or less, with marginal relief in between; the 2026 Budget confirmed both rates for the year beginning 1 April 2028. The thresholds are divided between associated companies, so a Brazilian parent with several companies will usually see lower thresholds for its UK subsidiary.

No. The UK does not impose withholding tax on dividends under its own law, whether or not a treaty is in force. Interest and royalties paid from the UK to Brazil are different: without a treaty the UK domestic withholding rate applies in full and there is no treaty reduction to claim, which is one reason the financing of a UK subsidiary from Brazil needs planning before the first payment.

Your UK tax residence is decided by the Statutory Residence Test, the year of arrival can be split into a non-resident and a resident part, and from 6 April 2025 new arrivals who were non-UK resident for the previous ten tax years can use the four-year foreign income and gains regime, under which qualifying foreign income and gains are not taxed in the UK for up to four years. Brazilian income you keep after that is taxed in the UK with unilateral credit for Brazilian tax. Immigration advice is given by the immigration law firm in our partner network, never by TaxDigit. We prepare the UK side; your contador deals with the Brazilian side.

Yes. We are appointed as your agent with HMRC and Companies House, receive the correspondence, file the returns and keep the statutory calendar, so your team in Brazil is never chasing a UK deadline. Brasília is three to four hours behind the UK depending on the season, so we schedule calls in the overlap.

We hold ourselves to the strictest standards of confidentiality and data protection, in line with UK GDPR, with bank-level security on every system we use.