Overseas companies in the UK
In this lesson, you'll learn how overseas companies operating in the UK are taxed and what relief mechanisms protect them from double taxation.
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In this lesson
- 0:00 Overseas companies in the UK
- 0:13 Permanent establishment and UK tax liability
- 0:26 Corporation tax rates and marginal relief
- 1:02 Double taxation relief for overseas profits
About this lesson
You'll discover why establishing a permanent establishment in the UK triggers UK corporation tax liability, how the current rates apply (19% and 25% with marginal relief adjustments), and when double taxation relief becomes relevant. This is essential for the Taxation module, particularly when advising non-UK resident clients on UK expansion or cross-border operations. Understanding these principles ensures you can correctly identify tax obligations and calculate liabilities for overseas entities with UK presence.
Duration: 1m
Transcript
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