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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: India - Income from a UK source paid to a resident of India

Construction Industry Scheme: Permanent establishment provisions

A building site or construction, assembly or installation project, or supervisoryactivities in connection with these sites or projects that continues for a period of morethan six months will constitute a permanent establishment.

Projects or supervisory activities which are incidental to the sale of machinery orequipment and which continue for a period of less than six months will still constitute apermanent establishment if the charges payable for the project or supervisory activityexceed 10% of the sale price of the machinery and equipment.