INTM260500 - Non-residents trading in the UK: PE definition - derivation and destination table
We have rewritten and restructured the ‘non-residents trading in the UK’ guidance in this manual. These changes mean that cross-references to pages in this part of the International Manual (‘Non-residents trading in the UK’) in other material may direct you to a page which no longer exists. To help readers navigate the new guidance, we provide below the old page numbers and summary of their content, with the new page number(s) which now deals with that subject for the ‘PE definition’ section of the guidance.
| Old INTM page | Subject | New INTM page |
|---|---|---|
| 260000 | Contents | 260000 |
| 261000 | Introduction | 261020 |
| 262000 | Domestic charging provisions: Contents | 262000 |
| 262010 | Domestic charging provisions: Introduction | 261020 |
| 262020 | Domestic charging provisions: UK legislation | 262100/262210/262300 |
| 262030 | Domestic charging provisions: IT charge | 262210/262300 |
| 262040 | Domestic charging provisions: CT charge | 262210/262300 |
| 263000 | Non-residents trading in the UK: Contents | 262200 |
| 263010 | Non-residents trading in the UK: Introduction | 262210 |
| 263020 | Non-residents trading in the UK: Whether trading | 262220 |
| 263030 | Trading/contracts made in the UK: case law(1) | 262220 |
| 263040 | Trading/contracts made in the UK: case law(2) | 262220 |
| 263050 | Place of contract may not be decisive | 262220 |
| 263060 | Making of a contract | 262230 |
| 264000 | Domestic law PE/branch or agency: Contents | Removed |
| 264010 | Domestic law PE/branch or agency: Introduction | 261020 |
| 264020 | Importance of the concept of PE/branch or agency to taxation of non-residents | 262300/264200 |
| 264030 | Domestic law PE/branch or agency: Flow chart | 262100 |
| 264040 | Domestic law PE/branch or agency: Charge to CT | 262210/262300 |
| 264050 | Domestic law PE/branch or agency: PE definition | 264200/264300 |
| 264060 | Domestic law PE/branch or agency: Fixed Place Of Business | 264400 |
| 264070 | Domestic law PE/branch or agency: Agency PE | 264510 |
| 264080 | Domestic law PE/branch or agency: Independent Agents do not create a PE | 264530 |
| 264090 | Domestic law PE/branch or agency: Statutory definition | 264200/262300 |
| 264100 | Domestic law PE/branch or agency: Agency – Common law concept | 264520 |
| 264110 | Domestic law PE/branch or agency: Reference to machinery provisions | 268010/268040/268030 |
| 265000 | Treaty law: Contents | Removed |
| 265010 | Treaty law: Introduction | 264200/261020 |
| 265020 | Treaty law: Article 5 & 7 | 264200/267000 |
| 265030 | Treaty law: Matching up domestic law with treaty law | 264200/261020 |
| 265040 | Treaty law: Partnerships – non-resident partners | 265040 |
| 266000 | Treaty PE: Contents | Removed |
| 266010 | Why is treaty PE important? | 264200/261020 |
| 266020 | Potential effect on the UK domestic charge | 264200 |
| 266030 | The Commentary to the OECD Model Treaty | 264200 |
| 266040 | Treaty PE - definition | 264300 |
| 266050 | Fixed Place Of Business PE | 264300/264410 |
| 266060 | Fixed Place Of Business PE – geographic condition | 264420 |
| 266070 | Fixed Place Of Business PE – degree of permanence | 264430 |
| 266080 | Fixed Place Of Business PE – personnel condition | 264440 |
| 266090 | Fixed Place Of Business PE – automated equipment | 264440 |
| 266100 | Fixed Place Of Business PE – E-commerce | 264700 |
| 266110 | Fixed Place Of Business PE – places especially included | 264450 |
| 266120 | Fixed Place Of Business PE – activities specifically excluded | 264300/264460 |
| 266130 | Fixed Place Of Business PE – building sites or construction or installation projects | 264800 |
| 266140 | Agent as PE | 264510 |
| 266150 | Agent of Independence status – Article 5(6) | 264530 |
| 266160 | UK common law – variance with civil law | 264520 |