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

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

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

Published 1 March 2016

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