Business tax - foreign company with UK resident director

Hi HMRC, I have made a phone call previously to HMRC in October, the officer replied my enquiry on the phone that if I have filed and paid the personal tax (both income and dividend) as a resident in UK, I don't need to file the business tax of my HONG KONG company which I am the 100% shareholder and sole director of the company. It sounds not correct to me after I read the information here if the activities of CENTRAL Management are now held here in the UK, Could you please confirm this to me please? If my Hong Kong company is subject to file the business tax here in the UK, how I could get the unique number for tax filing?

Hi 
If you consider that the company is resident in the UK, you must register with Companies House as a foreign entity.  
This will then automatically provide a CT UTR with HMRC.
Thank you.

Hi, Below is what i found on companies house webpage in regards of register of overseas entities. It mentioned it needs to register the foreign entities to company house if it wants to buy, sell or transfer properties or land in the UK. We are not intend to do so. Am I looking at the correct information in regards of what you referred to? This is the only and most relevant info I could find at the company house webpage. Please correct me if I am not looking at the right thing or if possible, any link you can send over? Register of Overseas Entities The Register of Overseas Entities came into force in the UK on 1 August 2022 through the new Economic Crime (Transparency and Enforcement) Act 2022. Overseas entities who want to buy, sell or transfer property or land in the UK must register with Companies House and tell us who their registrable beneficial owners or managing officers are. Register an overseas entity and tell us about its beneficial owners.

Thank you for your query.

If your company has a physical presence in the UK, you'll need to register with Companies House.

Please see register-as-an-overseas-company

If your company has no base in the UK, but is resident here, by virtue of central management and control, you will not need to register with Companies House.

Instead, please write to us with all the relevant details and we will set up a record for you.

Hi, Thank you for the response. I have no physical presence here, I don’t need to register the company house, then I won’t have the CT UTR. In this sense, can you confirm my Hong Kong company doesn’t need to pay the CT Tax here? However, from another viewpoint, how could pay corporate tax if it supposed to (according to central management uk resident factor)? I am stuck. Could you pls help me out? Thank you very much!

Hi,
As you are a UK resident and sole director of the company. We would consider this to to be a UK controlled company and therefore may need to be registerd at Companies House.
If you believe under the guidance on Companies House that you don't need to register at Companies House you need to write to CT Services detailing why you are exempt from the requirement of  registering at Companies House and provide all the company information for us to consider issuing a UTR.
Thankyou.

Hi, would you share with us how can we registerd at Companies House for HK company? , thank you

Hi,

You can find guidance on how to register an overseas company here:

Register as an overseas company

You can also contact Companies House if you need help registering your company.

Thank you.