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Official guidance
International Manual

INTM287000 · Foreign branch exemption: exclusions and definitions

  • INTM287010 · Foreign Permanent Establishments of UK Companies: exclusions and definitions: particular circumstances
  • INTM287020 · Foreign Permanent Establishments of UK Companies: exclusions and definitions: payments subject to deduction of income tax
  • INTM287030 · Foreign Permanent Establishments of UK Companies: exclusions and definitions: restriction on exemption
  • INTM287040 · Foreign Permanent Establishments of UK Companies: exclusions and definitions: position of payer
  • INTM287050 · Foreign Permanent Establishments of UK Companies: exclusions and definitions: banks and interest on advances from banks
  • INTM287060 · Foreign Permanent Establishments of UK Companies: exclusions and definitions: definitions
  • INTM287070 · Foreign Permanent Establishments of UK Companies: exclusions and definitions: Investment Business
  1. Foreign Permanent Establishments of UK Companies: contents
  2. Foreign branch exemption: exclusions and definitions: contents

INTM287000 | Foreign branch exemption: exclusions and definitions: contents

From HM Revenue & Customs · International Manual

Contents7 entries

  1. INTM287010Foreign Permanent Establishments of UK Companies: exclusions and definitions: particular circumstances
  2. INTM287020Foreign Permanent Establishments of UK Companies: exclusions and definitions: payments subject to deduction of income tax
  3. INTM287030Foreign Permanent Establishments of UK Companies: exclusions and definitions: restriction on exemption
  4. INTM287040Foreign Permanent Establishments of UK Companies: exclusions and definitions: position of payer
  5. INTM287050Foreign Permanent Establishments of UK Companies: exclusions and definitions: banks and interest on advances from banks
  6. INTM287060Foreign Permanent Establishments of UK Companies: exclusions and definitions: definitions
  7. INTM287070Foreign Permanent Establishments of UK Companies: exclusions and definitions: Investment Business
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