Domestic legislation

Listed below is the current legislative guidance covering non-residents trading in the UK.

For a more detailed discussion of the application of corporation tax (‘CT’) and income tax (‘IT’) see INTM262300.

For a table of origin of the provisions within the Corporation Taxes Act (‘CTA’) 2009 & 2010 please see INTM261040.

Corporation Tax:

Legislation Description INTM (or other) reference
S5 and S19 CTA 2009 Scope of charge See INTM262300
S20 – 32 CTA 2009 Calculation/attribution of profits See INTM267040
S1259(4) CTA 2009 Calculation of non-resident partner's profit and loss See INTM265040
S969 to S972 CTA 2010 Collection of CT from representatives of non-UK resident companies See INTM268000
S973 to S980 CTA 2010 Recovery of unpaid CT due from non-UK resident companies See INTM268000
S1141 to S1153 CTA 2010 Definition of Permanent Establishment (‘PE’)
See INTM264000
FA 1998 Sch. 18 Duty to give notice of chargeability See INTM268030
Part 8ZB CTA 2010 CT: Transactions in UK land See BIM60510

Income Tax:

Legislation Description INTM (or other) reference
S6(2) ITTOIA 05 Scope of charge See INTM262300
S810 to S828/Chapter 1 ITA 2007 Limit on liability to IT of non-UK residents See INTM269180
S835C to S835S/Chapter 2B ITA 2007 (as inserted by S370 TIOPA 2010) UK representative of non-UK resident for IT purposes See INTM268000
S835T to S835Y/Chapter 2C ITA2007 (as inserted by S370 TIOPA 2010) IT obligations and liabilities imposed on UK representatives See INTM268000
Part 9A ITA 2007 IT: Transactions in UK land See BIM60510

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.