Corporation Tax Act 2009 section 16

SEs which transfer registered office to the United Kingdom

Section 16 establishes the corporation tax residence rules for a Societas Europaea (SE) that transfers its registered office to the United Kingdom.

• An SE that transfers its registered office to the UK under the European Company Statute becomes UK resident for corporation tax purposes from the date of its UK registration.
• This UK residence status applies even if the SE would be considered resident elsewhere under any other rule of law.
• Once UK resident, the SE cannot lose that status simply by later transferring its registered office out of the UK.
• This section applies only to SEs transferring in from abroad, since SEs originally formed in the UK are already UK resident under section 14 of the Act.