Corporation Tax Act 2009 section 13

Overview of Chapter

Section 13 provides a roadmap to the rules in Chapter 3 for determining where a company is resident for corporation tax purposes.

• The main residence rule applies to companies incorporated in the United Kingdom, including European Companies (SEs) and European Cooperative Societies (SCEs) incorporated here.
• Companies that have already established UK residence under common law principles continue to be treated as UK resident when certain circumstances arise.
• Specific rules cover SEs and SCEs that transfer their registered office to the United Kingdom from another jurisdiction.
• A special rule addresses companies that are treated as non-UK resident under double taxation arrangements agreed between the UK and other countries.