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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.

Last fetched 04 May 2026 · gov.uk

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

At a glance

TypePolicy paper

First published01 Mar 2016

Last updated01 Mar 2016

Organisations

HM Revenue & Customs

Topics

Tax evasion and avoidance

Source

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