INTM120000 – Company residence [INTM120000]
Contents:
- [INTM120010] INTM120010 – Company residence: why is company residence important?
- [INTM120020] INTM120020 – Company residence: what this guidance replaces
- [INTM120030] INTM120030 – Company residence: overview
- [INTM120040] INTM120040 – Company residence: the incorporation rule
- [INTM120050] INTM120050 – Company residence: the incorporation rule – commencement and transitional provisions
- [INTM120060] INTM120060 – Company residence: the case law rule – central management and control
- [INTM120070] INTM120070 – Company residence: 'Treaty non-resident' companies
- [INTM120080] INTM120080 – Company residence: treaty tie-breakers and self-assessment
- [INTM120085] INTM120085 – Company residence: standard treaty tie-breakers
- [INTM120090] INTM120090 – Company residence: certificates of UK residence for companies
- [INTM120100] INTM120100 – Company residence: residence under foreign law
- [INTM120110] INTM120110 – Company residence: non-UK incorporated companies – cessation of business or liquidation
- [INTM120120] INTM120120 – Company residence: when to question residence
- [INTM120130] INTM120130 – Company residence: when HMRC will not usually review residence: introduction
- [INTM120140] INTM120140 – Company residence: when HMRC will not usually review residence: limitations
- [INTM120150] INTM120150 – Company residence: when HMRC will not usually review residence: examples
- [INTM120160] INTM120160 – Company residence: when HMRC will not usually review residence: other cases
- [INTM120170] INTM120170 – Company residence: when HMRC will not usually review residence: individual directors
- [INTM120180] INTM120180 – Company residence: how to review residence
- [INTM120185] INTM120185 – HMRC Approach to Company Residence in response to COVID-19 Pandemic
- [INTM120190] INTM120190 – Company residence: when to make a submission to BAI
- [INTM120200] INTM120200 – Company residence: Statement of Practice 1/90
- [INTM120210] INTM120210 – Company residence: guidance originally published in the International Tax Handbook