Consultation on the implementation of a corporate re-domiciliation regime in the United Kingdom

On 25 March 2026, the Department of Business and Trade published its Consultation Paper on the introduction of a corporate re-domiciliation regime in the UK.

What is re-domiciliation?

 Re-domiciliation is the process by which a legal entity incorporated in one jurisdiction is able to change its place of incorporation to another jurisdiction whilst retaining its legal identity.

Many jurisdictions already have established regimes in place to allow for re-domiciliation, including Canada, New Zealand, Switzerland, Australia, Luxembourg and other EU and offshore jurisdictions.

What is the current law in the UK?

Currently, if a foreign registered company wishes to move its place of incorporation to the UK, that company must incorporate a new entity in the UK.

It had previously been possible for an entity governed by the law of a country within the European Economic Area (EEA) to re-domicile to the UK. However, the regulations governing this arrangement were revoked as part of Brexit.

What is the proposal?

 The Government is currently considering an inward re-domiciliation scheme, permitting foreign companies to re-domicile to the UK without having to change their legal identities.

It is not proposed that outward re-domiciliation, whereby a company registered in the UK wishes to re-domicile to a foreign jurisdiction, will be permitted.

Under the proposed regime, any entity considering re-domiciliation to the UK would be required to meet certain criteria to be eligible. The entity must originate from a jurisdiction that allows for outward re-domiciliation. In addition, the entity must be solvent and intend to carry on a business following its re-domiciliation.

If a company wishes to re-domicile, it must submit an application to Companies House, together with any evidence requested to support that company’s application.

It is intended that the re-domiciling company must provide evidence of de-registration from its original jurisdiction within 60 days of its registration in the UK. If this evidence is not provided, Companies House would revoke its registration.

Once a company is approved for re-domiciliation, it must comply with all applicable UK company law.

Under the regime, it is not proposed that an entity registered in one of the UK nations will be able to migrate to another nation in the UK (for example, from Scotland to England).

What are the proposed benefits?

The Consultation Paper noted that the introduction of a re-domiciliation scheme would not in itself be a driver for foreign-registered entities to re-domicile. The popularity of any such scheme would likely be linked to the regulatory or tax changes in the UK and elsewhere from time to time.

The Government noted that the regime would allow companies wishing to re-domicile a significant reduction in cost and complexity compared to the current methods available to them to change domicile to the UK.

The Government hopes that by making it easier for companies to move their place of incorporation to the UK, it will assist with economic growth in the UK by maximising opportunities for increased investment and skilled jobs.

What next?

The Government is welcoming responses to the Consultation Paper from interested parties until 19 June 2026.

If you are looking for additional information or advice, please contact a member of our Corporate Team.