[INTM261020] Non-residents trading in the UK: Introduction: Introduction to the module
Introduction to the module
Source rule of UK taxation
This section of the guidance concerns non-residents with a trade, profession or vocation in the UK and details the circumstances in which, and the means by which, the UK taxes the profits arising in the UK to a non-resident. This includes individuals, companies and partnerships (where one or more partner(s) are non-resident and any of the activities of the partnership amount to trading in the UK).