Section 835E — Income Tax Act 2007: Branch or agency treated as UK representative

Branch or agency treated as UK representative 835E 1 This section applies if a non-UK resident carries on (alone or in partnership) any trade, profession or vocation through a branch or agency in the United Kingdom.

2 The branch or agency is the UK representative of the non-UK resident in relation to—

a the amount of any income from the trade, profession or vocation that arises (directly or indirectly) through or from the branch or agency, and b the amount of any income from property or rights which are used by, or held by or for, the branch or agency.

3 The following rules are to be applied for the purposes of subsection (2) and Chapter 2C in relation to an amount within that subsection. Rule 1 The UK representative continues to be the UK representative of the non-UK resident in relation to the amount even after ceasing to be a branch or agency through which the non-UK resident carries on the trade, profession or vocation concerned. Rule 2 The UK representative is treated in relation to the amount as a distinct and separate person from the non-UK resident (if the representative would not otherwise be so treated). Rule 3 If the branch or agency is carried on by persons in partnership, the partnership, as such, is treated in relation to the amount as the UK representative of the non-UK resident.

4 For further rules that apply where a trade or profession carried on by a non-UK resident in the United Kingdom is carried on in partnership, see section 835F.

5 This section needs to be read with sections 835G to 835J (which provide for descriptions of persons who are not to be regarded as the UK representative of a non-UK resident if certain conditions are met).