Non-residents trading in the UK: domestic charging provisions: Introduction
Stages to consider
In all cases where you are considering the potential chargeability of a non-resident you should consider the facts of the case in the process illustrated below. The relevant guidance for each stage of consideration is sign-posted accordingly. This chapter of the guidance concerns the question of whether there is a UK domestic charge to tax on the non-resident which is considered in stage 1 of the process laid out below. But where an enquiry into a non-resident is concerned stage 2 (the potential effects of any applicable treaty) and stage 4 (whether any tax liability can be collected) of the process should equally be under consideration from the outset.
|Having established that there is a domestic charge and having taken account of the effects of the relevant treaty, how do we assess and collect any tax that is due? [INTM268010 to INTM268050]|