INTM262100 | Non-residents trading in the UK: Is there a charge under domestic legislation: Overview/Flowchart

As stated in INTM261020 the first question that needs to be asked is whether there is a charge under domestic legislation on the trading activities of the non-resident. The flow chart below is an aid to how you should approach this question. Although treaty law overrides domestic law it cannot impose a charge if one does not exist under domestic law. See INTM264200.

Use this link to view the flowchart