Registered office and principal office

A company incorporated in the United Kingdom is at all times to maintain a registered office 'to which all communications and notices may be addressed' - section 287 of the Companies Act 1985. There is no requirement also to maintain a 'principal office' and indeed the Act does not define the term 'principal office'. It appears from case law, however, that the term 'principal office' means a place where the business of a body corporate is managed and controlled as a whole - cased referred to in Halsbury's Statutes of England and Wales, 4th ed., Vol 8, 1999 Reissue at page 366.

It is quite permissible for a director of the proposed new company to be a foreign company, i.e. incorporated elsewhere than in England, Wales or Scotland. In such a case, the registered or principal office of the proposed director is of course likely to be in a foreign country.
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