Income Tax Act 2007 section 835E

Branch or agency treated as UK representative

Section 835E establishes when a UK branch or agency of a non-UK resident is treated as that person's UK representative for income tax purposes, and sets out important rules about how that representative status operates.

• Where a non-UK resident carries on a trade, profession or vocation through a UK branch or agency (whether alone or in partnership), that branch or agency becomes the non-UK resident's UK representative for income arising through it and for income from property or rights it uses or holds.
• The UK representative status continues even after the branch or agency ceases to operate the trade, profession or vocation — responsibility does not end simply because the UK presence winds down.
• For income tax purposes, the UK representative is treated as a separate person from the non-UK resident, and where a partnership runs the branch or agency, the partnership itself is treated as the UK representative.
• Sections 835G to 835K provide important exceptions: certain categories of person are not treated as a UK representative if specified conditions are met, so this section should always be read alongside those provisions.