Accountant & tax adviser in the UK for Slovenian businesses
From Slovenia 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 Slovenian, and we can provide a translated Slovenian 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.

Not always. A Slovenian company can carry out a UK project without forming a UK company, but it must still check four things: whether it has a UK establishment to register with Companies House (form OS IN01, within one month of opening for business), whether it must register for UK VAT, whether the Construction Industry Scheme applies, and whether a permanent establishment arises under the UK–Slovenia convention. We review all four before you start.

Under Article 5 of the 2007 UK–Slovenia Double Taxation Convention a building site, construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. If it does, the profits attributable to it are taxable in the UK and a UK corporation tax registration is needed. Shorter projects can still create UK VAT, CIS and payroll obligations.

Possibly from the first invoice. A business with no UK establishment is a non-established taxable person (NETP) and HMRC applies no registration threshold: the UK £90,000 threshold is for UK-established businesses only. If your customer is UK VAT registered, the reverse charge may mean they account for the VAT instead, so the answer depends on who your customer is. We check this before your first invoice.

Yes. CIS depends on where the construction work is carried out, not where the contractor is based. A payment to an unregistered subcontractor suffers a 30% deduction, a registered subcontractor 20%, and a subcontractor with gross payment status 0%. Non-resident companies register with HMRC through the dedicated non-resident CIS registration, and we prepare the gross payment application where the tests are met.

Two separate questions. For income tax, Article 14 of the convention keeps their pay taxable only in Slovenia if they are in the UK for no more than 183 days in any twelve-month period, their employer is not UK resident, and the cost is not borne by a UK permanent establishment. For social security, a worker posted temporarily to the UK for up to 2 years can stay in the Slovenian scheme with a PDA1 certificate of coverage from the Slovenian institution. We also check whether a UK PAYE scheme is needed.

Yes. The 2007 UK–Slovenia Double Taxation Convention entered into force on 11 September 2008 and took effect in the UK from 1 April 2009 for corporation tax and 6 April 2009 for income tax and capital gains tax. It has since been modified by the Multilateral Instrument. It governs business profits, permanent establishments, employment income, dividends, interest and royalties between the two countries.

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 thresholds are divided between associated companies, so a Slovenian parent with several companies will usually see lower thresholds for its UK subsidiary.

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 Slovenia is never chasing a UK deadline. Slovenia is one hour ahead of the UK, so same-day responses are the norm.

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