Income Tax Act 2007 section 835C

Overview of Chapter

Section 835C introduces the rules under which a branch or agency operating in the UK can be treated as the UK representative of a non-UK resident person for income tax purposes.

• A branch or agency in the UK may be treated as the UK representative of a non-UK resident person.
• This representative status applies in respect of certain amounts that are chargeable to income tax.
• The obligations and liabilities that fall on a branch or agency acting as a UK representative are set out separately in Chapter 2C.
• The chapter establishes the framework connecting non-UK residents to UK income tax through their UK branch or agency presence.