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Contents

Official guidance

Double Taxation Relief Manual

DT1700PP · Trading and professional income

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DT1700 · Income arising in the United Kingdom: Trading and professional income: Enterprises trading in the
DT1701 · Non-residents: UK income: Branch or agency
DT1702 · Non-residents: UK income: Trading through a branch or agency
DT1703 · Non-residents: UK income: Non-trading income
DT1704 · Non-residents: UK income: Agreement partner resident
DT1710 · Non-residents: UK income: Permanent establishment
DT1711 · Non-residents: UK income: Examples
DT1712 · Non-residents: UK income: Exclusions
DT1713 · Non-residents: UK income: Agents
DT1714 · Non-residents: UK income: Subsidiary and associated companies
DT1715 · Non-residents: UK income: Reference to Head Office
DT1725 · Non-residents: UK income: Business Profits
DT1726 · Non-residents: UK income: Profits: permanent establishment
DT1727 · Non-residents: UK income: Arm's length
DT1728 · Non-residents: UK income: Expenses
DT1729 · Non-residents: UK income: No deduction for notional costs
DT1730 · Non-residents: UK income: Interest
DT1731 · Non-residents: UK income: Other income included in profits
DT1732 · Non-residents: UK income: Chargeable gains
DT1733 · Non-residents: UK income: Charge on deemed disposals
DT1734 · Non-residents: UK income: Special roll-over provisions
DT1735 · Non-residents: UK income: Relief on UK domestication
DT1736 · Non-residents: UK income: European Community Mergers
DT1740 · Non-residents: UK income: Independent personal
DT1745 · Non-residents: UK income: Artistes and entertainers
DT1750 · Non-residents: UK income: Partnerships
DT1760 · Non-residents: UK income: Residents of non- agreement countries

Trading and professional income: contents
Non-residents: UK income: Permanent establishment

DT1710 | Non-residents: UK income: Permanent establishment

From HM Revenue & Customs · Double Taxation Relief Manual

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