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B2.125 Branch or agency

Where a non-UK resident person trades in the UK (whether solely or in partnership) through a branch or agency, the branch or agency is, for income tax purposes only, the 'UK representative' of the non resident¹. There are some exclusions to this rule which apply, broadly, if the UK representative is truly independent from the non–UK resident person (see below).

This rule applies to individuals. It only applies to companies to the extent that the income accrues to it in the capacity of trustee². For the rules that apply to companies and permanent establishments, see D4.115–D4.127

The branch is treated as the UK representative in relation to:

1. Ìý

   •ÌýÌýÌýÌý income from the trade, profession or vocation arising directly or indirectly from the branch or agency³

2. Ìý

   •ÌýÌýÌýÌý income from property or rights (such as patents, copyright etc) which are used or held by the branch or agency⁴, and

3. Ìý

   •ÌýÌýÌýÌý capital gains on assets situated in the UK used for the purposes of a trade, profession