A non-resident person is within the charge to Income Tax on the
profits from a trade carried on within the United Kingdom
(ICTA88/S18 (i)(a)(iii) ).
A non-resident company (for the meaning of `company' see CT1)
which carries on a trade in the United Kingdom through a branch or
agency is liable to Corporation Tax and taken out of the charge to
Income Tax on the trading profits and other income of that branch
or agency. For a non-resident company ICTA88/S11 is the charging
section for Corporation Tax (see CT3350 onwards).
