HMRC Admin 10 Response

Hi
If the company is trading in the UK it will fall within the UK domestic charging provisions and would need to register for tax in the UK.  
This applies no matter where the company is incorporated.  
However, there is a distinction between trading in the UK and trading with the UK.
Guidance is available on our website atNon-residents trading in the UK.  
You will note that trading by non-residents with the UK as opposed to in the UK, does not bring the non-resident within the UK domestic charging provisions.  
However, whether the company is trading in the UK is a matter of fact for you and your tax consultants to determine.  
If you determine the company is not trading in the UK, it would not need to register for Corporation Tax.  
If you became a sole proprietor undertaking the activities described, the same considerations would apply to the trading position.  
However, there is no PE test for Income Tax.
Double Taxation Relief (DTR) is available to prevent the same income being taxed twice in two different tax jurisdictions.  
If the company is trading in the UK, the company’s state of residence (Bahrain) would be required to give DTR under Article 21 of the UK/Bahrain Double Taxation Treaty.  
The treaty is available at Bahrain: tax treaties.  
However, if Bahrain does not tax the income there will be no double taxation only single taxation in the UK which is permitted under the terms of the UK/Bahrain Double Taxation Treaty.  
Wherever you choose to reside, you will need to consult the appropriate Double Taxation Treaty to determine the correct tax treatment of the income.
For guidance on the VAT implications please contact our VAT department directly VAT: general enquiries
 

Hi
Can you please clarify, are you asking this question in relation to tax credits?

Hi
As UK resident the whole time, you do not need to complete boxes 34.25 and 36.

Hi
You would be looking at the date that these were gifted to you so if this is in 2000 for the evidence that you hold, then yes.