A non-UK incorporated company may be classed as UK tax resident if it is centrally managed and controlled from the UK. Essentially, strategic decisions must be taken at board meetings that are held outside of the UK. The board must not rubber stamp advice provided from elsewhere. The role of the directors must not be usurped. For corporate residency, there are no statutory tests so instead the law has been determined by case law. Reference should be made to De Beers v Howe, Bullock v Unit Construction, Laerstate and Wood v Holden.
In order for a non-UK incorporated company to remain non-UK resident, there are certain practical steps that should be taken, including: