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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Trading and professional income: contents

  1. DT1700
    Income arising in the United Kingdom: Trading and professional income: Enterprises trading in the
  2. DT1701
    Non-residents: UK income: Branch or agency
  3. DT1702
    Non-residents: UK income: Trading through a branch or agency
  4. DT1703
    Non-residents: UK income: Non-trading income
  5. DT1704
    Non-residents: UK income: Agreement partner resident
  6. DT1710
    Non-residents: UK income: Permanent establishment
  7. DT1711
    Non-residents: UK income: Examples
  8. DT1712
    Non-residents: UK income: Exclusions
  9. DT1713
    Non-residents: UK income: Agents
  10. DT1714
    Non-residents: UK income: Subsidiary and associated companies
  11. DT1715
    Non-residents: UK income: Reference to Head Office
  12. DT1725
    Non-residents: UK income: Business Profits
  13. DT1726
    Non-residents: UK income: Profits: permanent establishment
  14. DT1727
    Non-residents: UK income: Arm's length
  15. DT1728
    Non-residents: UK income: Expenses
  16. DT1729
    Non-residents: UK income: No deduction for notional costs
  17. DT1730
    Non-residents: UK income: Interest
  18. DT1731
    Non-residents: UK income: Other income included in profits
  19. DT1732
    Non-residents: UK income: Chargeable gains
  20. DT1733
    Non-residents: UK income: Charge on deemed disposals
  21. DT1734
    Non-residents: UK income: Special roll-over provisions
  22. DT1735
    Non-residents: UK income: Relief on UK domestication
  23. DT1736
    Non-residents: UK income: European Community Mergers
  24. DT1740
    Non-residents: UK income: Independent personal
  25. DT1745
    Non-residents: UK income: Artistes and entertainers
  26. DT1750
    Non-residents: UK income: Partnerships
  27. DT1760
    Non-residents: UK income: Residents of non- agreement countries