UK Branch and Filing Requirements with CRO

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I am looking for some confirmation on the filing requirements of an Irish company that has a UK Branch in Northern Ireland. As a background the details are:

· This company is registered in Ireland with full audit exemption

· In 2015, it established a UK Branch in Northern Ireland

My question therefore involves the following:

· It is my understanding that these Branch accounts must be filed with the company’s office in the UK

· Are these filed accounts to be included in the accounts to be filed with the CRO . If so, how is this information to be presented?

· Under double taxation agreements, any corporation tax liable in UK can be off-set against any Irish corporation tax.

· Can any losses incurred in the UK Branch be off-set against gains in the Irish company?

Many thanks

Ronan
 
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