CTM80305 - Groups: group relief: the international aspect: permanent establishments

ICTA88/S402 (3A) and (3B), ICTA88/S403D, ICTA88/403E

A non-resident company that carries on a trade in the UK through a permanent establishment is within the charge to CT and can claim and surrender group relief ( CTM80150). ICTA88/S403D contains special rules for determining the amount, if any, that can be claimed or surrendered. There is guidance on these rules at CTM80310.

For companies resident in the UK trading overseas through a permanent establishment, there are also special rules. There is guidance on these rules at CTM80350.

For transitional provisions that apply to accounting periods straddling 1 April 2000 see CTM80370.