Tax law can change very fast.
Always take detailed, specific advice before taking, or deciding not to take, any action. Non-resident companies are not liable to corporation tax unless they trade in the UK through a branch or agency. If they do, they are liable to corporation tax on trading income arising directly or indirectly through or from the branch or agency. They are also liable to corporation tax on income from property or rights used by, or held by or for, the branch or agency. These assets include assets that are or have been used in or for the purposes of the trade, or used or held for the purposes of the branch or agency.