Commentary

D4.121 Administration of corporation tax due from a non-resident company

Corporate tax
Corporate tax | Commentary

D4.121 Administration of corporation tax due from a non-resident company

Corporate tax | Commentary

D4.121 Administration of corporation tax due from a non-resident company

The rules described in this article will not apply if different rules are included in the relevant double taxation agreement; in such a case the rules in the agreement take precedence.

The corporation tax legislation which provides for the assessment, collection and recovery of corporation tax (including interest on tax) applies to non-resident companies as if the obligations and liabilities of the company were obligations and liabilities of its UK representative1.

A permanent establishment (PE) in the UK through which a non-resident company carries on a trade is treated as the UK

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