# Income Tax (Trading and Other Income) Act 2005, Section 6: Territorial scope of charge to tax

Extent: E+W+S+N.I.

(1) Profits of a trade arising to a UK resident are chargeable to tax under this Chapter wherever the trade is carried on.
(1A) Profits of a trade of dealing in or developing UK land arising to a non-UK resident are chargeable to tax under this Chapter wherever the trade is carried on.
(2) Profits of a trade other than a trade of dealing in or developing UK land arising to a non-UK resident are chargeable to tax under this Chapter only if they arise—
(a) from a trade carried on wholly in the United Kingdom, or
(b) in the case of a trade carried on partly in the United Kingdom and partly elsewhere, from the part of the trade carried on in the United Kingdom.
(2A) If the tax year is a split year as respects a UK resident individual, this section has effect as if, for the overseas part of that year, the individual were non-UK resident.
(3) This section applies to professions and vocations as it applies to trades.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/6 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.