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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
7 November 2024 - See all updates
  1. Back to contents

INTM264030 - Non-residents trading in the UK: domestic law permanent establishment/branch or agency

Flow chart - Will the non-resident fall within the charge to corporation tax or income tax?

Use this link to view Flowchart: Corporation Tax or Income Tax?

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