| INTM261000 | Non-residents trading in
the UK: introduction |
| INTM262000 | Non-residents trading in
the UK: domestic charging provisions |
| INTM263000 | Non-residents trading in
the UK: trading in the UK |
| INTM264000 | Non-residents trading in
the UK: domestic law permanent establishment/branch or agency |
| INTM265000 | Non-residents trading in
the UK: Treaty law could potentially affect the UK domestic charge
to tax |
| INTM266000 | Non-residents trading in
the UK: Treaty permanent establishment |
| INTM267000 | Non-residents trading in
the UK: profits of the PE |
| INTM268000 | Non-residents trading in
the UK: 'Machinery' provisions for assessment and collection via UK
representatives |
| INTM268500 | Non-residents trading in
the UK: Returns and assessments outside normal time limits |
| INTM269000 | Non-residents trading in
the UK: transactions carried out through UK investment managers,
brokers or Lloyds agents |
