{"collection":"exampleProfiles","corpusVersion":"2026-07-28.2","count":7,"exampleProfiles":[{"archetypeIds":["archetype-sole-trader"],"asOf":"2026-07-28","assertions":[{"basis":"The person and sole trade are not separate legal persons.","classificationId":"legal:natural-person","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Personal, employment and sole-trade capacities","jurisdiction":"United Kingdom","ruleset":"UK general law and HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"General law"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"The natural person is charged on their employment and trade income under the respective rules.","classificationId":"attribution:subject-level","dimensionId":"tax-attribution","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Employment income and independent design-trade profits","jurisdiction":"United Kingdom","ruleset":"UK Income Tax rules and HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"Synthetic assumption limited to the employment engagement.","classificationId":"capacity:employee","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Synthetic employment engagement","jurisdiction":"United Kingdom","ruleset":"GOV.UK employment-status guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Employment status for tax"},"sourceIds":["src-govuk-employment-status"],"status":"established"},{"basis":"Synthetic assumption limited to the independent design trade.","classificationId":"capacity:sole-trader","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Independent design trade","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"Synthetic example assumption, not a residence assessment.","classificationId":"nexus:uk-domestic-resident","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"2026-27 tax year synthetic assumption","jurisdiction":"United Kingdom","ruleset":"UK residence-based personal-tax framework as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Income Tax residence"},"sourceIds":["src-hmrc-rdrm20060"],"status":"established"},{"basis":"The example assumes the trade requires a Self Assessment return.","classificationId":"registration:self-assessment","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Independent design trade","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader administration guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Self Assessment"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"conditional"},{"basis":"The example contains no separate body or nominee.","classificationId":"control:legal-owner","dimensionId":"ownership-control","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Synthetic design-trade assets","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"General law"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"Reporting classification remains account and regime specific.","classificationId":"reporting:individual","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"sole-trader-person","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"conditional"},{"basis":"The individual files their own assumed return; the employer separately withholds on employment pay.","classificationId":"obligation:taxpayer-and-filer","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Independent design-trade return","jurisdiction":"United Kingdom","ruleset":"HMRC sole-trader administration guidance as at 2026-07-28","subjectRef":"sole-trader-person","taxOrRegime":"Self Assessment"},"sourceIds":["src-hmrc-sole-trader-2026"],"status":"established"},{"basis":"The synthetic employer operates withholding for the employment engagement; it is not the taxpayer on the individual's trade profits.","classificationId":"obligation:employer-withholder","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Synthetic employment engagement","jurisdiction":"United Kingdom","ruleset":"GOV.UK employment-status guidance as at 2026-07-28","subjectRef":"synthetic-employer","taxOrRegime":"PAYE"},"sourceIds":["src-govuk-paye-employers"],"status":"established"}],"id":"example-employed-sole-trader","jurisdiction":"United Kingdom","label":"Employee with a separate sole trade","notDetermined":["Employment status from real contract facts.","Allowable expenses, VAT registration or MTD eligibility.","Any amount of tax."],"reviewTriggers":["Test employment status separately for each engagement.","Allocate mixed-use expenses to the capacity in which they were incurred.","Check VAT and MTD thresholds separately."],"subjects":[{"id":"sole-trader-person","kind":"natural-person","label":"Synthetic individual"},{"id":"synthetic-employer","kind":"employer","label":"Synthetic employer"}],"summary":"A synthetic UK-resident individual works under an employment contract and also carries on a design trade on their own account."},{"archetypeIds":["archetype-gb-llp"],"asOf":"2026-07-28","assertions":[{"basis":"The LLP is incorporated under the 2000 Act.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2001-04-06","effectiveTo":null,"scope":{"activityOrContext":"LLP incorporation and separate personality","jurisdiction":"Great Britain","ruleset":"Limited Liability Partnerships Act 2000 section 1","subjectRef":"gb-llp","taxOrRegime":"General law"},"sourceIds":["src-llp-act-2000-s1"],"status":"established"},{"basis":"The synthetic facts state a business carried on with a view to profit.","classificationId":"attribution:member-level","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Member A's share of the consulting business profits","jurisdiction":"United Kingdom","ruleset":"ITTOIA 2005 section 863 and HMRC PM131450 as at 2026-07-28","subjectRef":"llp-member-a","taxOrRegime":"Income Tax on LLP profits"},"sourceIds":["src-hmrc-pm131450"],"status":"conditional"},{"basis":"The salaried-member overlay does not change the amount of member B's chargeable LLP profit share.","classificationId":"attribution:member-level","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Member B's chargeable share of the consulting business profits","jurisdiction":"United Kingdom","ruleset":"ITTOIA 2005 sections 863 and 863A and HMRC PM131450 as at 2026-07-28","subjectRef":"llp-member-b","taxOrRegime":"Income Tax on LLP profits"},"sourceIds":["src-hmrc-pm131450"],"status":"conditional"},{"basis":"The example concerns registered members acting in the LLP business.","classificationId":"capacity:partner-or-member","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Member A acting in the consulting business","jurisdiction":"Great Britain","ruleset":"LLP Act 2000 and HMRC PM131450 as at 2026-07-28","subjectRef":"llp-member-a","taxOrRegime":"LLP membership"},"sourceIds":["src-hmrc-pm131450"],"status":"established"},{"basis":"The synthetic example states that member B meets all salaried-member conditions; this is a tax and National Insurance overlay, not a change to profit attribution.","classificationId":"capacity:salaried-llp-member","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Member B's reward for services as an LLP member","jurisdiction":"United Kingdom","ruleset":"ITTOIA 2005 section 863A and HMRC PM131450 as at 2026-07-28","subjectRef":"llp-member-b","taxOrRegime":"PAYE and Class 1 National Insurance"},"sourceIds":["src-hmrc-pm131450"],"status":"established"},{"basis":"Incorporation and a UK office do not settle every member or treaty residence question.","classificationId":"nexus:uk-domestic-resident","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":"2027-04-05","scope":{"activityOrContext":"Member A's 2026-27 tax year","jurisdiction":"United Kingdom","ruleset":"UK domestic residence rules as at 2026-07-28","subjectRef":"llp-member-a","taxOrRegime":"Income Tax residence"},"sourceIds":["src-hmrc-rdrm20060"],"status":"unknown"},{"basis":"Incorporation supplies the company-registry identity.","classificationId":"registration:companies-house","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2001-04-06","effectiveTo":null,"scope":{"activityOrContext":"LLP incorporation","jurisdiction":"Great Britain","ruleset":"Limited Liability Partnerships Act 2000","subjectRef":"gb-llp","taxOrRegime":"Companies House registration"},"sourceIds":["src-llp-act-2000-s1"],"status":"established"},{"basis":"The synthetic subjects are registered LLP members.","classificationId":"control:member","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Registered membership in the synthetic LLP","jurisdiction":"Great Britain","ruleset":"LLP Act 2000 and HMRC PM131450 as at 2026-07-28","subjectRef":"llp-member-a","taxOrRegime":"LLP membership"},"sourceIds":["src-hmrc-pm131450"],"status":"established"},{"basis":"No account, income, asset or controlling-person facts were supplied; Financial Institution, Active NFE and Passive NFE remain the live candidates.","classificationId":"reporting:financial-institution","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"gb-llp","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"unknown"},{"basis":"No account, income, asset or controlling-person facts were supplied; Financial Institution, Active NFE and Passive NFE remain the live candidates.","classificationId":"reporting:active-nfe","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"gb-llp","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"unknown"},{"basis":"No account, income, asset or controlling-person facts were supplied; Financial Institution, Active NFE and Passive NFE remain the live candidates.","classificationId":"reporting:passive-nfe","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"gb-llp","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"unknown"},{"basis":"The LLP computes and reports partnership results while members are normally charged.","classificationId":"obligation:filing-unit-not-chargeable","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Consulting business profit computation and return","jurisdiction":"United Kingdom","ruleset":"HMRC partnership-tax guidance as at 2026-07-28","subjectRef":"gb-llp","taxOrRegime":"Partnership return"},"sourceIds":["src-hmrc-pm136000"],"status":"established"},{"basis":"The LLP operates PAYE and Class 1 National Insurance for member B's reward without changing the member-level attribution of chargeable LLP profits.","classificationId":"obligation:employer-withholder","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-06","effectiveTo":null,"scope":{"activityOrContext":"Member B's salaried-member reward","jurisdiction":"United Kingdom","ruleset":"ITTOIA 2005 section 863A and HMRC PM131450 as at 2026-07-28","subjectRef":"gb-llp","taxOrRegime":"PAYE and Class 1 National Insurance"},"sourceIds":["src-hmrc-pm131450"],"status":"established"}],"id":"example-trading-llp","jurisdiction":"Great Britain","label":"Great Britain consulting LLP with two differently treated members","notDetermined":["Member profit shares or liabilities.","Foreign, treaty, CRS, VAT or payroll treatment."],"reviewTriggers":["Check whether each member falls within salaried-members rules.","Classify the LLP separately in every foreign jurisdiction involved.","Resolve VAT, PAYE and member residence independently."],"subjects":[{"id":"gb-llp","kind":"limited-liability-partnership","label":"Synthetic Great Britain LLP"},{"id":"llp-member-a","kind":"natural-person-member","label":"Synthetic LLP member A"},{"id":"llp-member-b","kind":"natural-person-member","label":"Synthetic salaried LLP member B"}],"summary":"A synthetic Great Britain LLP carries on consulting for profit. Both members receive profit shares; one also meets all salaried-member conditions for the PAYE and Class 1 National Insurance overlay."},{"archetypeIds":["archetype-charitable-company"],"asOf":"2026-07-28","assertions":[{"basis":"The company is incorporated.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"Company limited by guarantee","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"charitable-company","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16"],"status":"established"},{"basis":"The charitable company remains the company taxpayer before applying relief provisions.","classificationId":"attribution:subject-level","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"Synthetic trading income before relief conditions","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 charity framework and HMRC charity guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax and charity exemptions"},"sourceIds":["src-charity-tax-exemptions"],"status":"established"},{"basis":"The synthetic example assumes charity-law and HMRC recognition.","classificationId":"capacity:charity","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-03-01","effectiveTo":null,"scope":{"activityOrContext":"Recognised charitable purposes","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 Part 1","subjectRef":"charitable-company","taxOrRegime":"Charity tax recognition"},"sourceIds":["src-finance-act-2010-charity"],"status":"established"},{"basis":"The company receives trading income.","classificationId":"capacity:company-trader","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic trading activity","jurisdiction":"United Kingdom","ruleset":"HMRC charity tax-exemption guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax and charity exemptions"},"sourceIds":["src-charity-tax-exemptions"],"status":"established"},{"basis":"UK incorporation supplies the normal domestic rule, subject to treaty exceptions.","classificationId":"nexus:uk-domestic-resident","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"UK-incorporated company","jurisdiction":"United Kingdom","ruleset":"UK incorporation residence rule and treaty exceptions as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax residence"},"sourceIds":["src-hmrc-intm120040"],"status":"conditional"},{"basis":"Both recognition layers are synthetic assumptions.","classificationId":"registration:charity-and-tax-recognition","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-03-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic recognised charity","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 Part 1 and applicable charity-law recognition","subjectRef":"charitable-company","taxOrRegime":"Charity-law and HMRC tax recognition"},"sourceIds":["src-finance-act-2010-charity"],"status":"established"},{"basis":"The company has members under its company form; the example makes no personal beneficial-ownership claim.","classificationId":"control:member","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"Guarantee membership","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 and synthetic articles","subjectRef":"charitable-company-members","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16"],"status":"established"},{"basis":"Some qualifying non-profit entities can meet an Active NFE route, but the exact conditions and account facts must be checked.","classificationId":"reporting:active-nfe","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Qualifying non-profit Active NFE route for a hypothetical account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"charitable-company","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"conditional"},{"basis":"The company claims any available exemption in its company tax position.","classificationId":"obligation:taxpayer-and-filer","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Company tax position for synthetic trading income","jurisdiction":"United Kingdom","ruleset":"HMRC charity tax-exemption guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax"},"sourceIds":["src-charity-tax-exemptions"],"status":"established"}],"id":"example-charitable-company-trade","jurisdiction":"United Kingdom","label":"Charitable company with trading income","notDetermined":["Whether the trading income is exempt.","Any Corporation Tax amount.","The real organisation's owners, controllers or CRS class."],"reviewTriggers":["Decide whether the trade is primary-purpose, beneficiary-run or within the small-trading exemption.","Trace application of income to charitable purposes.","Keep company, charity, employer and reporting roles separate."],"subjects":[{"id":"charitable-company","kind":"company-limited-by-guarantee","label":"Synthetic charitable company"},{"id":"charitable-company-members","kind":"member-class","label":"Synthetic guarantee members"}],"summary":"A synthetic UK company limited by guarantee is registered as a charity and receives trading income."},{"archetypeIds":["archetype-vat-group","archetype-private-company"],"asOf":"2026-07-28","assertions":[{"basis":"The VAT grouping does not create a fourth company.","classificationId":"legal:tax-group-not-person","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Approved VAT grouping","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"The representative member remains a separate incorporated company.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Representative member's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-representative-company","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups"],"status":"established"},{"basis":"VAT grouping does not end member B's separate company identity.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Member B's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-member-company-b","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups"],"status":"established"},{"basis":"VAT grouping does not end member C's separate company identity.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Member C's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-member-company-c","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups"],"status":"established"},{"basis":"The approved group is treated through one representative member for VAT.","classificationId":"attribution:single-vat-person","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Supplies made while all three companies are members","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"The example assumes business activities within the VAT grouping rules.","classificationId":"capacity:independent-economic-actor","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Grouped economic activities","jurisdiction":"United Kingdom","ruleset":"UK VAT guidance as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT taxable-person rules"},"sourceIds":["src-hmrc-vat-guide-700"],"status":"conditional"},{"basis":"The VAT group has no separate residence from its members.","classificationId":"nexus:no-separate-residence","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Tax-specific group identity","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT grouping"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"The example assumes approved membership and representative member.","classificationId":"registration:vat-group","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Approved group membership and representative member","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT registration"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"The synthetic companies meet the relevant control condition.","classificationId":"control:common-control","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Control connection among the three member companies","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT group eligibility"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"VAT grouping does not replace each company's classification under other regimes.","classificationId":"reporting:separate-members","dimensionId":"reporting-classification","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Effect of VAT grouping on member reporting classes","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"vat-representative-company","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"established"},{"basis":"The representative member submits the single VAT return and handles payment or repayment.","classificationId":"obligation:representative-member","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Single VAT return and payment account for the group","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-representative-company","taxOrRegime":"VAT"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"}],"id":"example-three-company-vat-group","jurisdiction":"United Kingdom","label":"Three companies in one UK VAT group","notDetermined":["Eligibility or approval of any real VAT group.","VAT due or recoverable.","Corporation Tax, CRS or beneficial ownership of any member."],"reviewTriggers":["Confirm membership and representative member on each transaction date.","Check intra-group supply exceptions and overseas establishments.","Assess every member separately for non-VAT regimes."],"subjects":[{"id":"vat-group","kind":"vat-group","label":"Synthetic VAT group"},{"id":"vat-representative-company","kind":"company","label":"Synthetic representative company"},{"id":"vat-member-company-b","kind":"company","label":"Synthetic member company B"},{"id":"vat-member-company-c","kind":"company","label":"Synthetic member company C"}],"summary":"Three synthetic UK companies under common control have an approved VAT group with one representative member."},{"archetypeIds":["archetype-branch-pe"],"asOf":"2026-07-28","assertions":[{"basis":"The UK branch is part of the foreign company, not a subsidiary.","classificationId":"legal:non-separate-presence","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2025-10-01","effectiveTo":null,"scope":{"activityOrContext":"UK office of the foreign company","jurisdiction":"United Kingdom","ruleset":"HMRC INTM162060 as at 2026-07-28","subjectRef":"uk-business-presence","taxOrRegime":"General law and Corporation Tax"},"sourceIds":["src-hmrc-branch-pe"],"status":"established"},{"basis":"The foreign company remains the taxpayer on profits attributed to the UK PE.","classificationId":"attribution:main-entity-with-presence","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2025-10-01","effectiveTo":null,"scope":{"activityOrContext":"Profits attributed to the synthetic UK office","jurisdiction":"United Kingdom","ruleset":"Applicable UK law and treaty PE attribution rules as at 2026-07-28","subjectRef":"foreign-company","taxOrRegime":"Corporation Tax on PE-attributable profits"},"sourceIds":["src-hmrc-branch-pe","src-oecd-model-2017"],"status":"established"},{"basis":"The synthetic office carries on part of the company's trade.","classificationId":"capacity:company-trader","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2025-10-01","effectiveTo":null,"scope":{"activityOrContext":"Trade carried on partly through the UK office","jurisdiction":"United Kingdom","ruleset":"Applicable UK law and bilateral treaty as at 2026-07-28","subjectRef":"foreign-company","taxOrRegime":"Direct-tax business activity"},"sourceIds":["src-oecd-model-2017"],"status":"established"},{"basis":"The example assumes the applicable domestic and treaty tests are met.","classificationId":"nexus:permanent-establishment","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2025-10-01","effectiveTo":null,"scope":{"activityOrContext":"Fixed UK office through which business is carried on","jurisdiction":"United Kingdom","ruleset":"Applicable UK domestic rule and actual treaty; OECD Model 2017 is comparison only","subjectRef":"uk-business-presence","taxOrRegime":"Corporation Tax and bilateral treaty"},"sourceIds":["src-oecd-model-2017"],"status":"conditional"},{"basis":"The direct-tax PE assumption does not settle the separate VAT fixed-establishment test.","classificationId":"nexus:vat-fixed-establishment","dimensionId":"residence-nexus","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Whether the UK office has suitable permanent human and technical resources","jurisdiction":"United Kingdom","ruleset":"HMRC VATPOSS04500 as at 2026-07-28","subjectRef":"uk-business-presence","taxOrRegime":"VAT place of supply"},"sourceIds":["src-hmrc-vat-fixed-establishment"],"status":"unknown"},{"basis":"Registration evidence alone does not establish the PE.","classificationId":"registration:none-determinative","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2025-10-01","effectiveTo":null,"scope":{"activityOrContext":"Branch and tax registration evidence","jurisdiction":"United Kingdom","ruleset":"HMRC INTM162060 as at 2026-07-28","subjectRef":"uk-business-presence","taxOrRegime":"Corporation Tax permanent establishment"},"sourceIds":["src-hmrc-branch-pe"],"status":"established"},{"basis":"The example contains no shareholder or ultimate-control facts.","classificationId":"control:beneficial-owner","dimensionId":"ownership-control","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Natural-person ownership and control graph","jurisdiction":"Foreign formation jurisdiction and United Kingdom","ruleset":"FATF legal-person guidance subject to domestic implementation","subjectRef":"foreign-company","taxOrRegime":"Beneficial ownership"},"sourceIds":["src-fatf-legal-persons-2023"],"status":"unknown"},{"basis":"The example supplies no account, activity or reporting facts; Financial Institution, Active NFE and Passive NFE remain the live candidates.","classificationId":"reporting:financial-institution","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom and foreign residence jurisdictions","ruleset":"OECD CRS 2025 subject to domestic implementation","subjectRef":"foreign-company","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"unknown"},{"basis":"The example supplies no account, activity or reporting facts; Financial Institution, Active NFE and Passive NFE remain the live candidates.","classificationId":"reporting:active-nfe","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom and foreign residence jurisdictions","ruleset":"OECD CRS 2025 subject to domestic implementation","subjectRef":"foreign-company","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"unknown"},{"basis":"The example supplies no account, activity or reporting facts; Financial Institution, Active NFE and Passive NFE remain the live candidates.","classificationId":"reporting:passive-nfe","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom and foreign residence jurisdictions","ruleset":"OECD CRS 2025 subject to domestic implementation","subjectRef":"foreign-company","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"unknown"},{"basis":"The non-resident company reports the profits attributed to its UK presence.","classificationId":"obligation:main-entity-pe-return","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2025-10-01","effectiveTo":null,"scope":{"activityOrContext":"Return of profits attributed to the UK PE","jurisdiction":"United Kingdom","ruleset":"HMRC INTM162060 as at 2026-07-28","subjectRef":"foreign-company","taxOrRegime":"Corporation Tax"},"sourceIds":["src-hmrc-branch-pe"],"status":"established"}],"id":"example-foreign-company-uk-pe","jurisdiction":"United Kingdom and foreign formation jurisdiction","label":"Foreign company with a UK permanent establishment","notDetermined":["Whether a real PE exists.","Profits attributable to a PE.","VAT, payroll, residence, ownership or reporting outcomes."],"reviewTriggers":["Read the actual treaty and domestic rule.","Separate PE existence from profit attribution.","Assess VAT fixed establishment, payroll and branch registration independently."],"subjects":[{"id":"foreign-company","kind":"company","label":"Synthetic foreign company"},{"id":"uk-business-presence","kind":"non-separate-presence","label":"Synthetic UK office and business presence"}],"summary":"A synthetic non-UK company carries on part of its business through a UK office that the example assumes meets the applicable PE test."},{"archetypeIds":["archetype-express-trust"],"asOf":"2026-07-28","assertions":[{"basis":"The trust is a relationship governing property and roles.","classificationId":"legal:legal-arrangement","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2022-06-01","effectiveTo":null,"scope":{"activityOrContext":"Property held on synthetic bare-trust terms","jurisdiction":"England and Wales","ruleset":"English trust law and FATF legal-arrangement model as at 2026-07-28","subjectRef":"bare-trust-arrangement","taxOrRegime":"Trust law"},"sourceIds":["src-fatf-legal-arrangements-2024"],"status":"established"},{"basis":"The example assumes immediate and absolute entitlement satisfying the bare-trust treatment.","classificationId":"attribution:beneficiary-level","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2022-06-01","effectiveTo":null,"scope":{"activityOrContext":"Income and gains from the bare-trust property","jurisdiction":"United Kingdom","ruleset":"HMRC TSEM1563 as at 2026-07-28","subjectRef":"bare-trust-beneficiary","taxOrRegime":"Income Tax and Capital Gains Tax"},"sourceIds":["src-hmrc-tsem1563"],"status":"conditional"},{"basis":"The trustees hold and administer the legal title.","classificationId":"capacity:trustee","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2022-06-01","effectiveTo":null,"scope":{"activityOrContext":"Holding and administering legal title","jurisdiction":"England and Wales","ruleset":"Synthetic trust terms and HMRC TSEM1563 as at 2026-07-28","subjectRef":"bare-trust-trustees","taxOrRegime":"Trust law"},"sourceIds":["src-hmrc-tsem1563"],"status":"established"},{"basis":"The synthetic adult has immediate and absolute beneficial entitlement.","classificationId":"capacity:beneficiary","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2022-06-01","effectiveTo":null,"scope":{"activityOrContext":"Immediate and absolute entitlement to capital and income","jurisdiction":"England and Wales","ruleset":"Synthetic trust terms and HMRC TSEM1563 as at 2026-07-28","subjectRef":"bare-trust-beneficiary","taxOrRegime":"Trust law"},"sourceIds":["src-hmrc-tsem1563"],"status":"established"},{"basis":"No trustee, settlor or beneficiary residence facts are supplied.","classificationId":"nexus:uk-domestic-resident","dimensionId":"residence-nexus","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Deemed trustee body for the synthetic settlement","jurisdiction":"United Kingdom","ruleset":"HMRC TSEM10020 as at 2026-07-28","subjectRef":"bare-trust-trustees","taxOrRegime":"Trustee residence for Income Tax and Capital Gains Tax"},"sourceIds":["src-hmrc-tsem10020"],"status":"unknown"},{"basis":"Registration does not decide beneficial entitlement or the person charged.","classificationId":"registration:none-determinative","dimensionId":"registration-grouping","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Effect of registration on beneficial entitlement and attribution","jurisdiction":"United Kingdom","ruleset":"HMRC TSEM1563 as at 2026-07-28","subjectRef":"bare-trust-arrangement","taxOrRegime":"Trust administration"},"sourceIds":["src-hmrc-tsem1563"],"status":"established"},{"basis":"Trustees hold legal title under the synthetic arrangement.","classificationId":"control:trustee-legal-title","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2022-06-01","effectiveTo":null,"scope":{"activityOrContext":"Legal title to the trust property","jurisdiction":"England and Wales","ruleset":"Synthetic trust terms and FATF legal-arrangement guidance","subjectRef":"bare-trust-trustees","taxOrRegime":"Trust ownership"},"sourceIds":["src-fatf-legal-arrangements-2024"],"status":"established"},{"basis":"The beneficiary has immediate and absolute beneficial entitlement.","classificationId":"control:beneficiary-interest","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2022-06-01","effectiveTo":null,"scope":{"activityOrContext":"Immediate and absolute beneficial interest","jurisdiction":"England and Wales","ruleset":"Synthetic trust terms and HMRC TSEM1563 as at 2026-07-28","subjectRef":"bare-trust-beneficiary","taxOrRegime":"Trust ownership"},"sourceIds":["src-hmrc-tsem1563"],"status":"established"},{"basis":"CRS analysis names trust roles separately; actual reporting depends on the account and domestic implementation.","classificationId":"reporting:trust-roles","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Trust-role analysis for a hypothetical financial account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"bare-trust-arrangement","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"conditional"},{"basis":"Trustees may act administratively even where the beneficiary is strictly chargeable.","classificationId":"obligation:trustee-administrator","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2022-06-01","effectiveTo":null,"scope":{"activityOrContext":"Administrative action for income and gains strictly chargeable on the beneficiary","jurisdiction":"United Kingdom","ruleset":"HMRC TSEM1563 as at 2026-07-28","subjectRef":"bare-trust-trustees","taxOrRegime":"Income Tax and Capital Gains Tax administration"},"sourceIds":["src-hmrc-tsem1563"],"status":"conditional"}],"id":"example-bare-trust","jurisdiction":"United Kingdom","label":"Bare trust with an absolutely entitled adult beneficiary","notDetermined":["The legal effect of a real trust instrument.","Residence or reporting obligations.","Any tax liability, return requirement or beneficial-owner record."],"reviewTriggers":["Obtain legal review if bare-trust status is uncertain.","Assess each income and gain under its charging rule.","Resolve trustee, settlor and beneficiary residence and reporting positions separately."],"subjects":[{"id":"bare-trust-arrangement","kind":"legal-arrangement","label":"Synthetic bare-trust arrangement"},{"id":"bare-trust-trustees","kind":"trustee-body","label":"Synthetic trustees acting together"},{"id":"bare-trust-beneficiary","kind":"natural-person-beneficiary","label":"Synthetic absolutely entitled adult beneficiary"}],"summary":"A synthetic English-law bare trust has trustees holding legal title and one adult beneficiary with immediate and absolute title to capital and income."},{"archetypeIds":["archetype-private-company"],"asOf":"2026-07-28","assertions":[{"basis":"The UK company remains a body corporate separate from its sole owner.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-02-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic company incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"hybrid-uk-company","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-hybrid-entities"],"status":"established"},{"basis":"The incorporated company is the UK Corporation Tax subject for the synthetic trade.","classificationId":"attribution:subject-level","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-02-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic software trade profits","jurisdiction":"United Kingdom","ruleset":"UK company-tax treatment as at 2026-07-28","subjectRef":"hybrid-uk-company","taxOrRegime":"Corporation Tax"},"sourceIds":["src-hmrc-hybrid-entities","src-hmrc-intm180010"],"status":"established"},{"basis":"The example assumes a valid owner-level US federal classification; it does not ask the UK to follow that classification.","classificationId":"attribution:owner-level","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2025-01-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic software trade profits","jurisdiction":"United States","ruleset":"US entity-classification rules and the synthetic valid classification as at 2026-07-28","subjectRef":"hybrid-sole-owner","taxOrRegime":"US federal income tax"},"sourceIds":["src-irs-entity-classification-2026","src-hmrc-hybrid-entities"],"status":"conditional"},{"basis":"The company, rather than its owner acting personally, carries on the synthetic trade under UK law.","classificationId":"capacity:company-trader","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-02-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic software trade","jurisdiction":"United Kingdom","ruleset":"UK Corporation Tax framework as at 2026-07-28","subjectRef":"hybrid-uk-company","taxOrRegime":"Corporation Tax"},"sourceIds":["src-hmrc-hybrid-entities"],"status":"established"},{"basis":"UK incorporation supplies the normal domestic residence rule, subject to statutory and treaty exceptions.","classificationId":"nexus:uk-domestic-resident","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-02-01","effectiveTo":null,"scope":{"activityOrContext":"UK-incorporated synthetic company","jurisdiction":"United Kingdom","ruleset":"UK incorporation residence rule and treaty exceptions as at 2026-07-28","subjectRef":"hybrid-uk-company","taxOrRegime":"Corporation Tax residence"},"sourceIds":["src-hmrc-intm120040"],"status":"conditional"},{"basis":"The example assumes an available and valid US election from the stated date; the election does not change the UK legal form.","classificationId":"registration:classification-election","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2025-01-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic valid classification election","jurisdiction":"United States","ruleset":"US check-the-box rules as at 2026-07-28","subjectRef":"hybrid-uk-company","taxOrRegime":"US federal entity classification"},"sourceIds":["src-irs-entity-classification-2026","src-us-check-box-1996"],"status":"conditional"},{"basis":"The synthetic facts state one natural-person ultimate owner; this role is separate from both countries' tax-attribution results.","classificationId":"control:beneficial-owner","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-02-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic sole ownership and ultimate control","jurisdiction":"United Kingdom","ruleset":"FATF legal-person guidance subject to UK implementation","subjectRef":"hybrid-sole-owner","taxOrRegime":"Beneficial ownership"},"sourceIds":["src-fatf-legal-persons-2023"],"status":"established"},{"basis":"No account, income, asset or reporting-implementation facts are supplied; Financial Institution, Active NFE and Passive NFE remain the live candidates.","classificationId":"reporting:financial-institution","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom and United States","ruleset":"Applicable reporting regime and domestic implementation","subjectRef":"hybrid-uk-company","taxOrRegime":"CRS and FATCA"},"sourceIds":["src-oecd-crs-2025"],"status":"unknown"},{"basis":"No account, income, asset or reporting-implementation facts are supplied; Financial Institution, Active NFE and Passive NFE remain the live candidates.","classificationId":"reporting:active-nfe","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom and United States","ruleset":"Applicable reporting regime and domestic implementation","subjectRef":"hybrid-uk-company","taxOrRegime":"CRS and FATCA"},"sourceIds":["src-oecd-crs-2025"],"status":"unknown"},{"basis":"No account, income, asset or reporting-implementation facts are supplied; Financial Institution, Active NFE and Passive NFE remain the live candidates.","classificationId":"reporting:passive-nfe","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Hypothetical financial account","jurisdiction":"United Kingdom and United States","ruleset":"Applicable reporting regime and domestic implementation","subjectRef":"hybrid-uk-company","taxOrRegime":"CRS and FATCA"},"sourceIds":["src-oecd-crs-2025"],"status":"unknown"},{"basis":"The company remains the UK taxpayer and filer even though the US federal attribution in this example points to its owner.","classificationId":"obligation:taxpayer-and-filer","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-02-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic software trade return","jurisdiction":"United Kingdom","ruleset":"UK Corporation Tax framework as at 2026-07-28","subjectRef":"hybrid-uk-company","taxOrRegime":"Corporation Tax"},"sourceIds":["src-hmrc-hybrid-entities"],"status":"established"}],"id":"example-uk-company-us-disregarded","jurisdiction":"United Kingdom and United States","label":"UK company with a different US federal tax classification","notDetermined":["Whether any real company is eligible for or made a US classification election.","Any hybrid-mismatch, treaty, reporting or filing consequence.","Any amount of tax."],"reviewTriggers":["Verify that the foreign classification or election is legally available and effective.","Read the exact UK charge, US federal rule and any hybrid-mismatch or treaty provision.","Do not infer reporting, residence or beneficial ownership from either tax classification."],"subjects":[{"id":"hybrid-uk-company","kind":"private-limited-company","label":"Synthetic UK company"},{"id":"hybrid-sole-owner","kind":"natural-person-owner","label":"Synthetic sole natural-person owner"}],"summary":"A synthetic UK-incorporated company carries on a software trade. The example assumes a valid US federal classification under which its sole owner is charged on the same trade profits while the company remains the UK Corporation Tax subject."}],"schema":"taxsorted.uk.tax-identity-collection/1","warning":"Educational public reference only. It is not legal advice, an authority determination, a filing position or a substitute for the exact law and facts for the tax, place and period in question."}