A company will be resident in the UK if it is incorporated in the UK or if it is centrally managed and controlled in the UK.


A company incorporated in the UK will be regarded as resident in the UK. Where a company is given a different place of residence by a rule of law, that rule is ignored for the purpose of the incorporation rule.

This can clearly give rise to dual residence, as a company managed and controlled in another jurisdiction will also be UK resident if incorporated in the UK.

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