Immigration Tax Advisors
Individuals, whether people who have come to the United Kingdom, or UK residents who have moved abroad, need an expert advice on UK taxation.
Expat UK provides a comprehensive, personal service to all UK expatriates.
This includes advice on all aspects of the UK tax system: Residence and Domicile, Disregarded Income, Capital Gains Tax for Expats, The Remittance Basis of Taxation, Inheritance Tax, Annual Tax on Enveloped Dwellings, Capital Gains Tax on the Sale of UK Property (for Non-Residents), Tax on Acquisition of properties (SDLT and ATED), Income Tax on Rental Income for Non-Resident Landlords, Private Residence Relief (PRR); Business Investment Relief, Tax investigation Protection.
UK incorporated companies are generally treated as UK tax resident. The exception to that general rule is that companies resident in the United Kingdom under domestic law but treated as solely resident in a different country under that country’s DTT with the United Kingdom, are not treated as UK tax resident for the purposes of UK domestic tax law.
Additionally, subject to the above exception, companies incorporated overseas are also treated as UK resident if their central management and control is situated in the United Kingdom. This means if the place of the highest form of control and direction over a company’s affairs, as opposed to decisions on the day-to-day running of the business, is in the United Kingdom.
Permanent establishment (PE)
For non-resident companies, the liability to corporation tax generally depends on the existence of any kind of PE through which a trade is carried on. However, there are a number of exceptions to this general rule which apply to income and gains arising on UK property.
A non-resident company will have a PE in the United Kingdom if:
- it has a fixed place of business in the United Kingdom through which the business of the company is wholly or partly carried on, or
- an agent acting on behalf of the company has and habitually exercises authority to do business on behalf of the company in the United Kingdom.
A fixed place of business includes (but is not limited to) a place of management; a branch; an office; a factory; a workshop; an installation or structure for the exploration of natural resources; a mine, oil or gas well, quarry, or other place of extraction of natural resources; or a building, construction, or installation project. However, a company is not regarded as having a UK PE if the activities for which the fixed place of business is maintained or which the agent carries on are only of a preparatory or auxiliary nature (also defined in the statute).