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Contents

Official guidance
International Manual

INTM260000 · Non-residents trading in the UK

  • INTM260500 · PE definition - derivation and destination table
  • INTM261000 · Introduction
  • INTM262000 · Is there a charge under domestic legislation
  • INTM264000 · Permanent establishment: domestic and treaty law
  • INTM267000 · Profits of the PE
  • INTM268000 · 'Machinery' provisions for assessment and collection via UK representatives
  • INTM269000 · Through UK investment managers, brokers or Lloyd’s agents - Contents
  • INTM269500 · Investment from abroad: Inward Investment Support
  • INTM269510 · Exchangeability of Rulings
  1. Non-residents trading in the UK: contents
  2. Investment from abroad: Inward Investment Support

INTM269500 | Investment from abroad: Inward Investment Support

From HM Revenue & Customs · International Manual

Enquiries concerning investment from abroad

HMRC offers advice and assistance to investors looking to establish or expand their activities in the UK, consistent with the guidelines of HMRC’s Clearances and Approvals procedure.

Inward Investment Support (IIS) is a service we provide to businesses who aren’t resident in the UK and who don’t already deal with us. Our aim is to give clarity and certainty to non resident businesses about the tax consequences of significant investments in the UK. Potential investors who do not have a UK tax presence may approach HMRC at the following address to obtain the tax information they need to set up business in the UK:-

HM Revenue and Customs
Business Assets and International

Inward Investment Support

S1715, Floor 9, Mail Point 3

Central Mail Unit

Newcastle

NE98 1ZZ

Or email [email protected]

There is more information about this service on the HMRC internet site at Tax support for overseas businesses investing in the UK.

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