However, this corporate tax regime for non-resident controlled companies was phased out by January 2011 and replaced by an across the board Corporate Tax rate of 10%.

A charging to tax of interest payable within multinational groups to UK companies by non-resident associated companies on certain loans.

Add new box C1C on page 1 for group relief claims involving losses of a non-resident company other than those covered by box C1B.

Amend description for box C1B so it covers losses of a trade carried on in the UK through a permanent establishment by a non-resident company.

Omit section 151 (non-resident companies: extent of charge to income...

In section 152 (non-resident companies: transactions carried out through broker,...

In paragraph 1(2) of Schedule 26 (non-resident companies: transactions through...

Company Income Tax The general rate is 35 for both resident and non-resident companies.

For non-resident companies:

In 2005, the States of Jersey announced limits on licences granted to non-resident companies trading in this way.