Policy paper

Foreign Permanent Establishment Exemption

This paper provides further information about the announced changes to the Corporation Tax foreign permanent establishment regime.

• From: HM Revenue & Customs
• Published: 21 May 2026

Documents

Foreign Permanent Establishment Exemption — policy paper

HTML

Details

The paper includes a description of the measure, relevant background, information on the policy rationale and an overview of proposed revisions.

Published 21 May 2026