Withholding tax

Dear team, In case a Foreign company is awarded a contract towards Repairs and Maintenance which is not covered under CIS scheme. Is there any tax implication on payment to foreign company by UK resident company.

Hi rachanaa,
Please see the guidance on gov.uk in the international manual at INTM260000 - Non-residents trading in the UK: contents.
The foreign company may be subject to either corporation tax or income tax depending on its circumstances.
Please take professional advice from your financial advisor  when deciding a course of action.
Thank you.