UK presence

My company is a multi-national company, the company has no branch/office in the UK but it has branch/office in other EU countries. And, it has a sister company which is UK based. Does HMRC consider my company has UK presence? Does the company need to arrange employer NI to its employees?

Hi YY,
IF a company is registered in the UK, it is UK resident.
 If a company has dual residence, the tie breaker in the double taxation treaty should be instigated.  
You can find all the tax treaties on the GOV.UK website.  
You can also find out about company residence in HMRC's International Manual, also on the same website.  
This forum is for CT enquiries only, you would need to contact PAYE about employment obligations.
Thank you.