The legislation

This defines the ‘UK representative’ of a non-resident as:

For income tax [ITA07/S835E] – the UK branch or agency (INTM264090) through which the non-resident individual or company carries on any trade (or profession or vocation).

For corporation tax [CTA10/S969] – the permanent establishment (INTM264050) through which a non-resident company carries on a UK trade.

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