Corporation Tax Act 2009 section 17

SCEs which transfer registered office to the United Kingdom

Section 17 establishes the UK tax residency rules that apply when a European Cooperative Society (SCE) transfers its registered office to the United Kingdom.

• An SCE that transfers its registered office to the UK becomes UK resident for corporation tax purposes from the date of its UK registration.
• UK residency applies even if another rule of law would suggest a different place of residence — the SCE is not treated as resident elsewhere for corporation tax.
• Once established, the SCE's UK tax residency is not automatically lost simply because it later transfers its registered office out of the UK.
• This rule mirrors the equivalent provision for European Companies (SEs) under section 16 of the same Act.