UK HMRC recently issued guidance on Corporation Tax registration for non-UK resident companies and non-UK incorporated companies. The different guidance and who should register includes the following: Register for Corporation Tax through a dependent agent permanent establishment Who should register You need to register a non-UK resident company with HMRC for Corporation Tax if the company: has no physical establishment in the UK is trading in the UK through a dependent agent permanent establishment A dependent agent is an agent who does business on behalf of a non-UK resident company in the UK. This excludes anyone acting for the company...