Corporation Tax Act 2009 section 14

Companies incorporated in the United Kingdom

Section 14 establishes that any company incorporated in the United Kingdom is automatically treated as UK resident for corporation tax purposes, regardless of any other factors.

• A company incorporated in the UK is automatically UK resident for corporation tax purposes.
• UK residence means the company is within the charge to corporation tax on all its income and chargeable gains.
• Even if another legal rule suggests the company is resident elsewhere, that alternative residence is disregarded for corporation tax.
• The residence status is straightforward — the company simply is UK resident; there is no question of it merely being "regarded as" resident.