Charging provisions

The Income Tax charge applies to a non-resident person if they exercise a trade in the UK. That person could be an individual or a company. ITTOIA05/S6(2) is the Income Tax charging provision. It applies to any person, whether individual, partner, or company. The flowchart at INTM264030 describes the situations in which a non-resident will be charged to either IT or CT. Further guidance on the Income Tax charging provisions can be found at INTM262030

The Corporation Tax charge applies to a non-resident company if it trades in the UK through a permanent establishment (CTA09/S5(2)). Further guidance on the Corporation Tax charging provisions can be found at INTM262040.

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