Transcription of United Kingdom Highlights 2022 - deloitte.com
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United Kingdom Highlights 2022 - deloitte.com
Page 1 of 13 International Tax United Kingdom Highlights 2022 Updated January 2022 Recent developments For the latest tax developments relating to the UK, see deloitte Investment basics Currency: Pound Sterling (GBP) Foreign exchange control: There are no foreign exchange controls. Accounting principles/financial statements: UK GAAP/IAS. Financial statements must be filed annually. Principal business entities: These are the private and public limited liability company, partnership, limited liability partnership, limited partnership, real estate investment trust (REIT), and branch of a foreign corporation. Corporate taxation Rates Corporate income tax rate 19% Corporate income tax rate: branches 19% Corporate income tax rate: chargeable gains 0%/19% Residence: A company is UK resident if it is incorporated in the UK or its place of central management and control is in the UK.
United Kingdom Highlights 2022 Page 3 of 13 Alternative minimum tax: There is no alternative minimum tax. Taxation of dividends: A dividend exemption applies to most dividends and distributions unless received by a bank, an insurance company, or other financial trader. Dividends received by a UK company (other than a small company) on most
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