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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Non residents with a UK branch or agency: obtaining advice

Where you need advice on capital gains of a trade, profession or vocation carried on in the UK through a branch or agency the problem

  • may relate to whether the activity is a trade, profession or vocation carried on in the UK through a branch or agency

or

  • may concern how the capital gains legislation and/or ESC/D2 (see CG25720 - CG25750 and CG25770 below) and related procedures operate once it is accepted that the activity is a trade, profession or vocation carried on in the UK through a branch or agency.

If the problem relates to the first of these possibilities the submission should be sent to Specialist Personal Tax International (Advisory). If it relates to the second possibility the submission should be sent to Capital Gains Technical Group. Where both problems are involved appropriate submissions should be made to both specialists.