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ECSH44175 | The register: premises which do not need to be registered

From HM Revenue & Customs · Economic Crime Supervision Handbook

A business does not need to register any premises that are outside the UK or if the premises are only used for:

  • Storing business records.

  • Training employees.

  • Generally managing employees.

However, if any part of processing transactions takes place in that location, such as paperwork being completed, the business will need to register that address as premises.