INTM332620 - Double Taxation applications & claims: permanent establishment and special relationship: When you have to consider PE

You will usually only have to consider this condition for relief in the following types of cases

  • claims on an individual claim form where the claimant has answered 바카라 사이트˜yes바카라 사이트™ to the question about carrying on a 바카라 사이트˜trade or business in the UK바카라 사이트™. The most common type will be claims by Lloyds Underwriters
  • claims by companies where they answer 바카라 사이트˜yes바카라 사이트™ to the question about being engaged in trade or business in the UK.

In the majority of cases where PE is a condition for relief this information will be given to you by the relevant HMRC office in answer to various questions (on forms in 4450/FD series) you need to ask as part of the examination process. There is a separate Article (usually Article 5 in the more modern DTAs) in the DTA which defines Permanent Establishment.