INTM120100 - Company residence: residence under foreign law
A company which is resident in the UK under either the case law rule or the incorporation rule may also be resident in an overseas country for its tax purposes by reason of that country's domestic law.
A company not resident in the UK will not necessarily be treated as resident by the country in which its central management and control is located.
Incorporation overseas is more likely to lead to tax residence in the country of incorporation but this will not necessarily be so, especially if the country is a tax haven.
Except where CTA09/S18 applies (see INTM120070), a company's tax status overseas is not relevant to the determination of UK residence.
Where a company is both resident in the UK and resident in another country under its domestic law, it is called a dual resident. See the Company Taxation Manual at CTM34500 onwards for guidance on provisions affecting certain dual resident companies.