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Key takeaways
  • Yes. A UK limited company stays UK tax-resident because it was incorporated in the UK, so it keeps paying UK Corporation Tax wherever you live. The catch is the Central Management and Control test, which can also make the company tax-reside...

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Quick check: your cross-border risk profile
This is an informational indicator, not a residence determination or advice. The Statutory Residence Test, Central Management & Control and Permanent Establishment all turn on the full facts. Take Home models your actual day-count and exposure across both regimes.

In detail

Living abroad does not change where your company is incorporated, and incorporation is the default test for UK tax residence. So the company keeps filing UK accounts and paying UK Corporation Tax (19% to 25% for 2025/26) on its profits.

Two things can complicate it. First, Central Management and Control: if every strategic decision is made from your new country, that country can argue the company is resident there too, creating dual residence that a tax treaty then resolves. Second, Permanent Establishment: a fixed office abroad, or concluding contracts there, can give your new country the right to tax the profit generated locally.

Your own tax residence is a separate question, decided by the Statutory Residence Test. You can be personally non-UK-resident while your company stays UK-resident. The full picture is in our guide to running a UK Ltd from abroad.

Information, not advice. Take Home provides information and calculations, not regulated financial or tax advice. Your circumstances may differ and the figures here are illustrative for the 2025/26 tax year. Speak to a qualified adviser or accountant before acting on anything you read here.