UK Incorporated company always tax resident and file a tax return ?

As per Corporation Act 2009 section 14 any company incorporated in the UK is normally classified as UK resident company and thus subject to UK corporation tax and has to file a Tax return.

HMRC guidance clearly states it, see link below:

For background on Company residence see HMRC international manual, link below:

Thus the company needs to file tax return here in the UK.

If the company is also liable to taxation in another country as well example Norway the company will need to file tax return in Norway and get credit for tax paid in the UK under Article 25 of UK-Norway DTA. 

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