Chapter INTM260500
Published date | 09 April 2016 |
Record Number | INTM260500 |
Court | HM Revenue & Customs |
We have rewritten and restructured the ‘non-residents trading in the UK’ guidance in this manual. These changes mean that cross-references to pages in this part of the International Manual (‘Non-residents trading in the UK’) in other material may direct you to a page which no longer exists. To help readers navigate the new guidance, we provide below the old page numbers and summary of their content, with the new page number(s) which now deals with that subject for the ‘PE definition’ section of the guidance.
Old INTM page | Subject | New INTM page |
---|---|---|
260000 | Contents | 260000 |
261000 | Introduction | 261020 |
262000 | Domestic charging provisions: Contents | 262000 |
262010 | Domestic charging provisions: Introduction | 261020 |
262020 | Domestic charging provisions: UK legislation | 262100/262210/262300 |
262030 | Domestic charging provisions: IT charge | 262210/262300 |
262040 | Domestic charging provisions: CT charge | 262210/262300 |
263000 | Non-residents trading in the UK: Contents | 262200 |
263010 | Non-residents trading in the UK: Introduction | 262210 |
263020 | Non-residents trading in the UK: Whether trading | 262220 |
263030 | Trading/contracts made in the UK: case law(1) | 262220 |
263040 | Trading/contracts made in the UK: case law(2) | 262220 |
263050 | Place of contract may not be decisive | 262220 |
263060 | Making of a contract | 262230 |
264000 | Domestic law PE/branch or agency: Contents | Removed |
264010 | Domestic law PE/branch or agency: Introduction | 261020 |
264020 | Importance of the concept of PE/branch or agency to taxation of non-residents | 262300/264200 |
264030 | Domestic law PE/branch or agency: Flow chart | 262100 |
264040 | Domestic law PE/branch or agency: Charge to CT | 262210/262300 |
264050 | Domestic law PE/branch or agency: PE definition | 264200/264300 |
264060 | Domestic law PE/branch or agency: Fixed Place Of Business | 264400 |
264070 | Domestic law PE/branch or agency: Agency PE | 264510 |
264080 | Domestic law PE/branch or agency: Independent Agents do not create a PE | 264530 |
264090 | Domestic law PE/branch or agency: Statutory definition | 264200/262300 |
264100 | Domestic law PE/branch or agency: Agency – Common law concept | 264520 |
264110 | Domestic law PE/branch or agency: Reference to machinery provisions | 268010/268040/268030 |
265000 | Treaty law: Contents | Removed |
265010 | Treaty law: Introduction | 264200/261020 |
265020 | Treaty law: Article 5 |
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