Non-resident company with non-resident employees - corporate tax

Consider a non-UK resident company that: 1) is a landlord of long-term let properties in the UK, 2) has only non-UK resident employees who do not spend any time in the UK. Is the employee salary a deductible expense for corporate tax purposes? Do the employees have the register with the HMRC? Thank you

Hi ,
 

In this scenario the salaries will be deductible only to the extent that the employee activities are related entirely to work related to the UK properties. If their activites relate mainly to business activites conducted outside of the UK, then no decution will be allowable . Thank you .