Generally, however, where doubts arise about a particular company's residence status, HM Revenue & Customs adopt the following approach:

They first try to ascertain whether the directors of the company in fact exercise central management and control.
If so, they seek to determine where the directors exercise this central management and control (which is not necessarily where they meet).
In cases where the directors apparently do not exercise central management and control of the company, HM Revenue & Customs then look to establish where and by whom it is exercised.

Micro company accounts made up to xx November xxxx

1. 我是用英国公司开通 Wise，Stripe 设置收款帐号为欧元帐户
2. 网站上交易的币种是 USD

一笔 $4.9 的交易，产生的费率有

• 成交当场按 $1.00 USD = €0.93496 EUR 换算，得到 €4.58
• Stripe processing fees： 扣除 €0.40 EUR
• 提现时有一笔 Stripe Usage Fee，-€0.02 EUR

等 Wise 到账再更新实际到账金额。

另一个英镑帐户成交的一单是这样的
成交 US$4.99

• 成交当场按 US$1.00 USD = £0.775426 GBP 结算£3.87 GBP
• Stripe 处理费： - £0.33 GBP，剩余 £3.54
  直接全额提现，零损耗，综合费率 10% 左右（因为金额太小）。

可能因为后者我没开 Stripe 风控的 Radar，所以没有使用费。

结论，小额收款有点贵。