# The International Controlled Transaction Reporting Regulations 2026, 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 condition, the reporting entity is the—
(a) UK resident company for which section 18A CTA 2009 has effect;
(b) non-UK resident company that has profits attributable to a permanent establishment of the company in the United Kingdom during the accounting period;
(c) representative partner, where as a result of being a partner in the partnership—
(i) a non-UK resident company has a permanent establishment in the United Kingdom, or
(ii) a UK-resident company has a foreign permanent establishment.

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Source: https://www.legislation.gov.uk/uksi/2026/1156/regulation/17 (the official version)
Page: https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.