Chapter INTM260500

Published date09 April 2016
Record NumberINTM260500
CourtHM 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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