ECSH43035 - Instances where no beneficial owners, officers or managers (BOOMs) live in the United Kingdom (UK)

When none of the BOOMs included in a business’ application live in the UK you should send a Notice to provide further information to establish if the business has a UK premises and if the day-to-day management of the business is based in the UK.

When deciding if a business is carrying out business in the UK, you must consider Regulation 9 and ECSH43000 for further information you need to consider to inform your decision, including the rules that need to apply before HMRC will treat the person as carrying out business in the UK.

There is also further guidance on Regulation 9 available in ECSH63320.

It is not relevant where the actual work of the business is being carried out, or where the owners are living, or where the customers are based. It is only necessary to understand where the responsibility for day-to-day management of the relevant activity is located, to understand whether a business must be considered UK-based.

Compliance officers who are conducting an intervention where none of the BOOMs are living in the UK should follow the guidance available in ECSH33110: Confirming roles and responsibilitiesonfirming roles and responsibilities.