Corporation Tax Act 2010 section 970

Obligations and liabilities in relation to corporation tax

Section 970 establishes that the corporation tax obligations and liabilities of a non-UK resident company trading through a UK permanent establishment are shared with its UK representative, and that either party fulfilling those obligations discharges them for both.

• The corporation tax obligations and liabilities of a non-UK resident company are treated as also being those of its UK representative.
• Where either the UK representative or the non-UK resident company fulfils an obligation that corresponds to one owed by the other, that corresponding obligation is treated as discharged.
• A non-UK resident company is bound by the acts or omissions of its UK representative when the representative is carrying out the duties imposed by this section, as if they were the company's own acts or omissions.
• These rules are subject to certain exceptions set out in section 971.