Payment of tax: UK representatives of non residents
TCGA92/S271A - S271J and CTA10/S969 - S972
- a non-resident carries on a trade, profession or vocation in the UK through a branch or agency, see CG25500+, or
- a non-resident company carries on a trade in the UK through a permanent establishment, see CG42100+
any liability to Capital Gains Tax, or to Corporation Tax on chargeable gains, can be collected from the UK representative of the non-resident person.
There is guidance on collection from UK representatives at INTM268000 onwards.