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