INTM120000 - Company residence: contents

  1. INTM120010
    Why is company residence important?
  2. INTM120020
    What this guidance replaces
  3. INTM120030
    Overview
  4. INTM120040
    The incorporation rule
  5. INTM120050
    The incorporation rule: commencement and transitional provisions
  6. INTM120060
    The case law rule: central management and control
  7. INTM120070
    Treaty non-resident' companies
  8. INTM120080
    Treaty tie-breakers and self-assessment
  9. INTM120085
    Standard treaty tie-breakers
  10. INTM120090
    Certificates of UK residence for companies
  11. INTM120100
    Residence under foreign law
  12. INTM120110
    Non-UK incorporated companies - cessation of business or liquidation
  13. INTM120120
    When to question residence
  14. INTM120130
    When HMRC will not normally review residence: introduction
  15. INTM120140
    When HMRC will not normally review residence: limitations
  16. INTM120150
    When HMRC will not normally review residence: examples
  17. INTM120160
    When HMRC will not normally review residence: other cases
  18. INTM120170
    When HMRC will not normally review residence: individual directors
  19. INTM120180
    How to review residence
  20. INTM120181
    Assessing time limits
  21. INTM120185
    HMRC Response to COVID-19
  22. INTM120190
    When to make a submission to BAI
  23. INTM120200
    Statement of Practice SP1/90
  24. INTM120210
    Guidance originally published in the International Tax Handbook