Section 6 | Territorial scope of charge to tax

(1)Profits of a trade arising to a UK resident are chargeable to tax under this Chapter wherever the trade is carried on.

(1A)Profits of a trade of dealing in or developing UK land arising to a non-UK resident are chargeable to tax under this Chapter wherever the trade is carried on.

(2)Profits of a trade other than a trade of dealing in or developing UK land arising to a non-UK resident are chargeable to tax under this Chapter only if they arise—

(a)from a trade carried on wholly in the United Kingdom, or

(b)in the case of a trade carried on partly in the United Kingdom and partly elsewhere, from the part of the trade carried on in the United Kingdom.

(2A)If the tax year is a split year as respects a UK resident individual, this section has effect as if, for the overseas part of that year, the individual were non-UK resident.

(3)This section applies to professions and vocations as it applies to trades.