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D4.115 Non-resident companies chargeable to UK taxes—overview

The liability described in this article and D4.116–D4.123 is subject to the terms of a double taxation agreement with the territory in which the company is resident, see below.

A company which is not resident in the UK¹ may still be chargeable to:

1. Ìý

   •ÌýÌýÌýÌý corporation tax on²

2. 1. Ìý

      –ÌýÌýÌýÌý profits which are attributable to any trade carried on through a permanent establishment in the UK (see D4.116)

   2. Ìý

      –ÌýÌýÌýÌý profits attributable to a trade of dealing in or developing UK land (see B5.233)

   3. Ìý

      –ÌýÌýÌýÌý chargeable gains arising on the disposal of UK land, whether it is residential or non-residential land, and whether disposed of directly or indirectly. This includes the sale of shares or other interests in a property rich company (see C2.1139)

   4. Ìý

      –ÌýÌýÌýÌý the profits or income derived from