Rank: Forum user 
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We are currently the only contractor carrying out a small refurbishment job for a Client. The said work is being sub-contracted to our Client by another company. Our Client does not actually carry out any work on site and the project is not notifible, would they still be considered as the 'Principal Contractor' , seeing as they are not on site at all or will they be another 'Client' under CDM?
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Rank: Super forum user
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The CDm guidance L153 says to consider
WHo decides what is constructed (the Project scope)
Who commissions the work
Who pays for the work
Who appoints contractors/designers - PC & PD
Chances are they will be the Client.
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Rank: Super forum user 
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If a Client has engaged someone to carry out the construction work then they are a contractor. It matters not whether they have any visible presence on site. If the Client's appointed contractor has in turn subcontracted you then you are a contractor and the first appointed contractor would (presumably) become the Principal Contractor for the purposes of CDM.
Regulation 5 of CDM 2015 refers. The original appointed contractor retains responsibility and accountability for compliance with CDM and doesn't dodge them by subcontracting the whole shooting match to you, indeed he should have advised the Client of that intention at tender stage. The CDM Client may be blissfully unaware of this action.
You keep yourself right by fulfilling the duties of a contractor as required by the Regs.
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