BIM14095 - Schedule D: Who is chargeable?

The person chargeable under Schedule D on profits within Cases I or II is normally covered by the general rule in ICTA88/S59 (see BIM14040).

NON-RESIDENTS

Where the person carrying on the trade etc is not resident in the UK the tax charge can be made on the non-resident's UK representative. There is detailed guidance on this treatment at IM190 onwards and in the International Tax Handbook.