UK & Gibraltar How it Works
Ensuring the Legality and Compliance of Non-Resident Gibraltar Companies (NRC's)
Gibraltar is a highly strategic jurisdiction for company formation, offering a favourable regulatory environment, tax efficiency, and access to international markets, including the UK.
We specialise in structuring non-resident Gibraltar companies, ensuring they operate lawfully while maximising their benefits.
A Gibraltar NRC is incorporated in Gibraltar but does not conduct business or generate income within Gibraltar. Instead, it operates internationally, making it an ideal option for structuring offshore business activities, including UK-related operations.
Structuring a Gibraltar NRC in Relation to a UK Business
A Gibraltar NRC can play a key role in a UK business structure in several ways. It can hold shares in a UK company, providing ownership control while complying with UK corporate governance laws. Shareholding agreements can be structured to optimise profit distribution and asset protection.
A UK company can enter into agreements with a Gibraltar NRC for management, consultancy, or operational services. This allows the Gibraltar entity to participate in business operations while remaining compliant with UK regulations.
It can also act as a holding entity for UK and international businesses. This structure benefits from Gibraltar’s tax neutrality while ensuring compliance with corporate regulations in different jurisdictions.
Key Considerations for Structuring a Gibraltar NRC
A well-structured Gibraltary NRC allows for ownership and operational influence without violating UK regulations. A natural person secretary ensures that UK business activities remain compliant with local governance requirements.
A UK company can contract services from a Gibraltar NRC, enabling it to provide management, consultancy, or administrative functions while maintaining operational efficiency.
It is not subject to Gibraltar taxation on foreign income. Proper structuring ensures that profits from the UK entity are channelled in a tax-efficient manner while remaining compliant with legal and financial regulations.
It can be established as a shareholder in a UK company, allowing for full or partial ownership while ensuring compliance with UK corporate governance laws. Shareholding agreements can be structured to facilitate profit repatriation and asset protection.
Gibraltar NRC's benefit from a favourable tax environment, as they are exempt from local corporate tax when they do not generate income within Gibraltar. The jurisdiction follows English common law, ensuring strong legal certainty and compliance with international standards.
A Gibraltar NRC can operate globally without restrictions, providing access to international markets and financial institutions. Additionally, proper structuring enhances asset protection, ensuring confidentiality and security for business owners and stakeholders.
OAG provides expert guidance on structuring, compliance, and optimisation for forming a non-resident Gibraltar company for UK or international business.
