The rules by which the UK asserts its taxing rights over non-resident companies are found in:

CTA 2010, Part 22, Ch. 6. for corporation tax purposes; and

ITA 2007, s. 815 for income tax purposes.

For corporation tax purposes, this is achieved by treating the obligations and liabilities of the non-UK resident company in relation to the assessment, collection and recovery of corporation tax, or of interest on corporation tax as if they were also the obligations and liabilities of its UK representative (CTA 2010, ss. 969(1) and 970(1)).

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