Corporation Tax Finland or in UK

Dears, Company is registered in finland and trading consulting services only with UK Client/Customer. The corporation tax needs to be paid in finland or in uk ? Regards

Hi
Thank you for your query. 
A company is usually considered resident for tax purposes in the country in which it is incorporated.
If, however, the company carries on business in the UK through a branch or permanent establishment, it will be liable to tax on any profits from its UK trading activities.
A company is not considered to have a UK permanent establishment if its activities here are preparatory or auxiliary in character.
You can find HMRC guidance about company residence and permanent establishments at :
Company residence
and
Non-residents trading in the UK: domestic law permanent establishment/branch or agency, respectively.
 

Hi I have similar question, My limited company was registered in Hong Kong and the company has no business related to UK, and no branch or offices in Uk But the board of directors all reside in UK and are UK Tax resident. They have report directors fee as their income on their own tax self assessment. The operation of the company was run by accountant firm in Hong Kong as the main source income of the company is to collect rental from one tenant and the tenant is steady. No branch and offices in UK and no major decision to be made. Will this HK Ltd company be liable to UK corporation tax?

Hi
I would refer you to the guidance at INTM120020, available via GOV.UK for further information re company residence.