Hi s t,
Please refer to the detailed guidance on company residence contained within the
International Manual INTM120000 - Company residence: onwards.
A company is resident in the UK for the purposes of the Taxes Acts if
- it is incorporated in the UK (with certain exceptions) or
- the central management and control of its business is in the UK, and is therefore required to register the company with HMRC.
See
INTM120040 - Company residence: the incorporation rule for further information on the incorporation rule.
Please also see
INTM120060 - Company residence: the case law rule - central management and control for further information on the central management
and control rule (commonly known as the case law rule).
Thank you.