Regulation 17 Specification of a reporting entity where a transaction meets the permanent establishment condition
Where, within an accounting period, a transaction meets the permanent establishment conditionf1, the reporting entity is the—
UK resident company for which section 18A CTA 2009f2 has effect;
non-UK resident company that has profits attributable to a permanent establishmentf3 of the company in the United Kingdom during the accounting period;
representative partner, where as a result of being a partner in the partnership—
a non-UK resident company has a permanent establishment in the United Kingdom, or
a UK-resident company has a foreign permanent establishmentf4.
Annotations
Footnotes
- f1
-
“Permanent establishment condition” is defined in section 48(5) of the Finance Act 2026 (c. 11).
- f2
- f3
-
“Permanent establishment” has the meaning given in section 1141 of the CTA 2010, relevantly amended by paragraph 12 of Schedule 7 to the Finance Act 2026.
- f4
-
“Foreign permanent establishment” has the meaning given in Chapter 3A of the CTA 2009.