Policy paper

Issue briefing: Taxing the profits of companies that are not resident in the UK

This briefing explains when a foreign company operating in the UK must pay UK Corporation Tax.

• From: HM Revenue & Customs
• Published: 1 March 2016

Documents

HMRC issue briefing: taxing the profits of companies that are not resident in the UK

HTML

Details

It also sets out what we are doing to make sure those complex rules are applied fairly and consistently.

Published 1 March 2016