If your limited company is registered with Companies House in the UK, HMRC automatically considers it a UK tax resident. Your business can have more than one tax residency if you operate, trade, or earn income in another country. Even though your UK registration makes you a UK tax resident by default, local tax laws overseas might create an additional tax residency. If you have tax obligations outside the UK, you must let us know 🌍
The UK incorporation rule explained
Under UK tax law, any business registered with Companies House is automatically treated as a UK tax resident. It doesn't matter where your customers live or where you trade. Simply being incorporated in the UK ties your business to the UK tax system.
What if your company operates outside the UK
If your business also pays tax or files returns in another country, you must add these tax jurisdictions directly in the app when prompted. This might apply if your company has foreign branches or dual-residency obligations overseas 🌍
How dual tax residency happens
Dual tax residency usually happens when your business operates across borders. For example, you might run a UK business, but also maintain a physical office, permanent premises, or central management in another country. In these cases, foreign tax authorities may treat your business as a local tax resident alongside your UK status.
What to use for your foreign TIN
A Tax Identification Number (TIN) is the official taxpayer reference issued by a local tax authority. If you pay tax in another country, you'll need to enter the official identifier assigned to you or your business by that country. Providing this won't increase your tax or change your status; it simply allows us to verify your record under international reporting rules like CRS and FATCA.
When to check with a tax professional
Determining foreign tax residency can be complex, especially if you deal with international tax treaties or double taxation relief. If you're unsure whether your overseas activities create a foreign tax residency, we recommend reviewing the official GOV.UK guidance on foreign income and residence or speaking with a qualified accountant.