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SECTION 4:

TAX

Tax is a factor which will affect any decision to invest in the UK. Any trading vehicle, whether company, LLP or branch, will have to register with His Majesty’s Revenues & Customs (HMRC).

In this section, we will explore the principal tax considerations and incentives for setting up business in the UK1:

Tax residency

Corporation tax

Diverted profits tax

Value added tax

Payroll taxes

Pensions

Share and incentive plans

Healthcare benefits

Death in service benefits

Stamp Duty and Stamp Duty Land Tax

Double tax treaties

Income tax and national insurance

Dividends – and repatriation of profits to an overseas parent

Capital allowances

Investment zones

1 Excludes any tax considerations which are particular to Scotland, Wales or Northern Ireland

Back to contents page

SECTION 4:

TAX

Tax is a factor which will affect any decision to invest in the UK. Any trading vehicle, whether company, LLP or branch, will have to register with His Majesty’s Revenues & Customs (HMRC).

In this section, we will explore the principal tax considerations and incentives for setting up business in the UK1:

Tax residency

Corporation tax

Diverted profits tax

Value added tax

Payroll taxes

Pensions

Share and incentive plans

Healthcare benefits

Death in service benefits

Stamp Duty and Stamp Duty Land Tax

Double tax treaties

Income tax and national insurance

Dividends – and repatriation of profits to an overseas parent

Capital allowances

Investment zones

1 Excludes any tax considerations which are particular to Scotland, Wales or Northern Ireland

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