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Posted Thu, 12 Oct 2023 19:00:28 GMT by JR 08
My company is set up in Hong Kong many years ago, there are 3 directors including me, now I moved to UK and live here. I receive salary as being one of the programmer of the company, but no extra salary for being a director. Our company don't have any surplus, just enough for paying salary to employees and rent. My question is: 1. Do we need to do any corporation tax declaration as there is no surplus and it's not a uk company?2. 2. I have contributed NI through DCNI scheme for the employee's part, do i need to do any extra NI for the director's post even I didn't receive any salary on that? Thanks.
Posted Fri, 20 Oct 2023 11:16:54 GMT by HMRC Admin 10 Response
Hi
The company must register with HMRC if one or both of the following apply: 
1) The company is resident in the UK for tax purposes in accordance with Article 4 of the UK/Hong Kong Double Taxation Agreement (DTA). 
The UK/Hong Kong DTA which can be viewed on the gov.uk website at:  
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL
2) The company has a source of income within the scope of UK corporation tax for example trading income, interest from a UK bank/building society account, rents from a property located in the UK etc. 
The company will be resident in the UK if it is centrally managed and controlled in the UK.
You will need to consider if the company’s central management and control is now located in the UK. Please refer to the guidance in HMRC’s International Manual at INTM120000 onwards on the gov.uk website at
Company residence
If you conclude that the company is centrally managed and controlled in the UK and is solely resident in the UK by virtue of Article 4(3) of the UK/Hong Kong DTA, then you must register the company with HMRC for corporation tax purposes. 
The company will also need to register with HMRC if it has a source of income arising in the UK. The company will be required to file UK corporation tax returns even if there are no taxable profits. 
How the company registers for corporation tax will depend on whether or not it is required to register at Companies House. To help you decide if the company is required to register at 
Companies House please refer to the guidance on the gov.uk website at
Overseas companies registered in the UK
Once you have registered at Companies House, if required, the company will automatically be registered for corporation tax at the same time. 
If the company is not required to register at Companies House, then please write to us at the address below so that we can create a Unique Taxpayer Reference (UTR) for the company.
Business, Tax and Customs
HM Revenue and Customs
BX9 1AX
We will require the name of the company, the registered office address, the address of any UK permanent establishment, the date the company became resident in the UK, the date trading commenced (if appropriate), the date to which the company accounts/branch accounts will be prepared. 
We will send a letter to the company’s registered office address confirming the UTR once a corporation tax record has been created. 
You would only pay NIC on the salary/wage you have received.
 

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