UK HMRC Issues Guidance on Corporation Tax Registration for Non-UK Resident and Non-UK Incorporated Companies

UK HMRC recently issued guidance on Corporation Tax registration for non-UK resident companies and non-UK incorporated companies. The different guidance and who should register includes the following:

Register for Corporation Tax through a dependent agent permanent establishment

Who should register

You need to register a non-UK resident company with HMRC for Corporation Tax if the company:

• has no physical establishment in the UK
• is trading in the UK through a dependent agent permanent …