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Understanding the UK Register of Overseas Entities – Part 3: Corporate Beneficial Owners

The Houses of Parliament is reflected in a window on the HMRC building in Whitehall
Photo: Dan Kitwood/Getty Images

Ronnie Myers | Burges Salmon

3 min read
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Final article exploring the position of corporate beneficial ownership under the ROE and an important reporting change due to come into force in 2024.

The Register of Overseas Entities (ROE) was launched in 2022 and requires any overseas entity which is the legal owner of a UK property interest to report details of its “registrable beneficial owners” to Companies House.

This article considers the position for corporate beneficial owners and our previous articles consider the position for 

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