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HMRC internal manual

International Manual

Non-residents trading in the UK: Treaty permanent establishment

Fixed place of business permanent establishment - places especially included within the definition of permanent establishment

The model treaty Article 5(2) gives some specific examples of what is “especially included” in the term permanent establishment as follows:

  1. a place of management;
  2. a branch;
  3. an office;
  4. a factory;
  5. a workshop, and
  6. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources

The wording of article 5(1) make it clear that this is not an exhaustive list of the places that could be a permanent establishment. Furthermore, it is clear that, to be a treaty permanent establishment, any of these types of places would also need to have the general attributes of a fixed place of business, i.e. the geographic, period of duration and personnel conditions.