Taxation (International and Other Provisions) Act 2010 section 30

Unilateral relief for non-UK tax on non-resident's UK branch or agency etc.

Section 30 deals with unilateral double taxation relief available to non-UK residents who operate in the United Kingdom through a branch, agency or permanent establishment and pay tax on their UK income or gains in another country.

• Where no double taxation agreement exists with a particular territory, unilateral relief may be claimed by non-UK residents who have a UK branch, agency or permanent establishment, provided they are not liable to tax in that territory by reason of domicile, residence or place of management.
• The relief applies to foreign tax paid on income, chargeable gains or capital gains attributable to the UK branch, agency or permanent establishment, and can be credited against UK income tax, corporation tax or capital gains tax as appropriate.
• The amount of relief is capped at the level that would have been available if the branch, agency or permanent establishment had itself been a UK resident person and the income or gains had belonged to that person.
• For capital gains tax purposes, specific definitions of key terms such as "branch or agency", "company", "permanent establishment" and "UK resident" or "non-UK resident" are drawn from the Taxation of Chargeable Gains Act 1992, the Corporation Tax Act 2010 and the Income Tax Act 2007.