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HMRC internal manual

International Manual

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

Construction Industry Scheme: permanent establishment conditions (Article 6)

The permanent establishment provisions of Article 6 refer to a building site orconstruction or assembly project. Where such a site continues for a period of more than 12months, it will constitute a permanent establishment.