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Posted Tue, 12 Mar 2024 04:59:31 GMT by s t
I am a director of an overseas company, I take no employment income, or dividends, and the company makes less than £10k profit p/a. As a UK resident, do I need to register this company in the UK?
Posted Wed, 13 Mar 2024 15:22:27 GMT by HMRC Admin 20 Response
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 seeINTM120060 - 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.

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