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Corporation Tax Act 2009
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5Territorial scope of charge
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(1)A UK resident company is chargeable to corporation tax on all its profits wherever arising.
(2)A non-UK resident company is within the charge to corporation tax only if it carries on a trade in the United Kingdom through a permanent establishment in the United Kingdom.
(3)A non-UK resident company which carries on a trade in the United Kingdom through a permanent establishment in the United Kingdom is chargeable to corporation tax on all its profits wherever arising that are chargeable profits as defined in section 19 (profits attributable to its permanent establishment in the United Kingdom).
(4)Subsections (1) and (3) are subject to any exceptions provided for by the Corporation Tax Acts.
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