{"corpusVersion":"2026-07-28.2","exampleProfile":{"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."},"interpretation":{"boundary":{"filingOrSubmission":false,"legalAdvice":false,"personalFactsAccepted":false,"singleLabelSufficient":false,"syntheticExample":true},"example":{"archetypeIds":["archetype-branch-pe"],"asOf":"2026-07-28","id":"example-foreign-company-uk-pe","jurisdiction":"United Kingdom and foreign formation jurisdiction","label":"Foreign company with a UK permanent establishment","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."},"identityVector":[{"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"}],"dimensionId":"legal-existence","dimensionLabel":"Legal existence and form"},{"assertions":[{"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"}],"dimensionId":"tax-attribution","dimensionLabel":"Tax attribution and charge"},{"assertions":[{"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"}],"dimensionId":"capacity-activity","dimensionLabel":"Capacity and activity"},{"assertions":[{"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"}],"dimensionId":"residence-nexus","dimensionLabel":"Residence and territorial nexus"},{"assertions":[{"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"}],"dimensionId":"registration-grouping","dimensionLabel":"Registration, election and grouping"},{"assertions":[{"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"}],"dimensionId":"ownership-control","dimensionLabel":"Ownership, control and benefit"},{"assertions":[{"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: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: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"}],"dimensionId":"reporting-classification","dimensionLabel":"Reporting classification"},{"assertions":[{"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"}],"dimensionId":"obligation-role","dimensionLabel":"Filing, payment and withholding role"}],"notDetermined":["Whether a real PE exists.","Profits attributable to a PE.","VAT, payroll, residence, ownership or reporting outcomes."],"overlaps":[{"dangerousShortcut":"Treating the PE as a resident subsidiary or treating non-separate as non-taxable.","id":"overlap-non-separate-presence-with-tax-nexus","label":"No new legal person, but a local tax presence","matchedAssertions":{"foreign-company-charge":{"classificationId":"attribution:main-entity-with-presence","dimensionId":"tax-attribution","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"},"status":"established"},"uk-pe-nexus":{"classificationId":"nexus:permanent-establishment","dimensionId":"residence-nexus","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"},"status":"conditional"},"uk-presence":{"classificationId":"legal:non-separate-presence","dimensionId":"legal-existence","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"},"status":"established"}},"meaning":"The branch or PE is part of the foreign person, yet its local activity can create and measure a local charge.","sourceIds":["src-hmrc-branch-pe","src-hmrc-vat-fixed-establishment","src-oecd-model-2017"],"status":"conditional"}],"review":{"conflictingDimensionIds":[],"inactiveAssertionIds":[],"reasons":["A subsidiary also performs parent activity.","Assertion ownership-control:control:beneficial-owner@foreign-company|Foreign formation jurisdiction and United Kingdom|Beneficial ownership|Natural-person ownership and control graph|FATF legal-person guidance subject to domestic implementation is unknown.","Assertion reporting-classification:reporting:active-nfe@foreign-company|United Kingdom and foreign residence jurisdictions|Common Reporting Standard|Hypothetical financial account|OECD CRS 2025 subject to domestic implementation is unknown.","Assertion reporting-classification:reporting:financial-institution@foreign-company|United Kingdom and foreign residence jurisdictions|Common Reporting Standard|Hypothetical financial account|OECD CRS 2025 subject to domestic implementation is unknown.","Assertion reporting-classification:reporting:passive-nfe@foreign-company|United Kingdom and foreign residence jurisdictions|Common Reporting Standard|Hypothetical financial account|OECD CRS 2025 subject to domestic implementation is unknown.","Assertion residence-nexus:nexus:vat-fixed-establishment@uk-business-presence|United Kingdom|VAT place of supply|Whether the UK office has suitable permanent human and technical resources|HMRC VATPOSS04500 as at 2026-07-28 is unknown.","Assess VAT fixed establishment, payroll and branch registration independently.","Direct-tax PE and VAT fixed-establishment results differ.","No active established, conditional, disputed or not-applicable assertion covers ownership-control.","No active established, conditional, disputed or not-applicable assertion covers reporting-classification.","Overlap overlap-non-separate-presence-with-tax-nexus is conditional on at least one assertion.","Read the actual treaty and domestic rule.","Remote staff or dependent agents.","Separate PE existence from profit attribution."],"status":"needs-review"},"schema":"taxsorted.tax-identity-interpretation/1","sourceIds":["src-fatf-legal-persons-2023","src-hmrc-branch-pe","src-hmrc-vat-fixed-establishment","src-oecd-crs-2025","src-oecd-model-2017"],"unresolvedDimensionIds":["ownership-control","reporting-classification"]},"schema":"taxsorted.uk.tax-identity-example-detail/1","sources":[{"authorityLevel":"official-guidance","id":"src-hmrc-branch-pe","jurisdiction":"United Kingdom","limitations":["The existence and profit attribution of a permanent establishment are separate technical questions."],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-28","supports":["A branch or permanent establishment of a non-resident is not a separate legal person resident in the UK.","The non-resident can still be taxed on income attributable to the UK presence."],"title":"INTM162060: Branches, permanent establishments and residence certificates","url":"https://www.gov.uk/hmrc-internal-manuals/international-manual/intm162060"},{"authorityLevel":"model-standard","id":"src-oecd-model-2017","jurisdiction":"International","limitations":["The applicable bilateral treaty and its current protocol control, not the model alone."],"publisher":"OECD","retrievedAt":"2026-07-28","supports":["Person, residence and permanent establishment are separate treaty concepts.","A permanent establishment is generally a fixed place through which an enterprise's business is carried on.","Treaty treatment of transparent entities depends on how income is treated under relevant domestic law."],"title":"OECD Model Tax Convention 2017","url":"https://www.oecd.org/content/dam/oecd/en/publications/reports/2017/12/model-tax-convention-on-income-and-on-capital-condensed-version-2017_g1g8769b/mtc_cond-2017-en.pdf"},{"authorityLevel":"model-standard","id":"src-oecd-crs-2025","jurisdiction":"International","limitations":["Domestic implementation and effective dates control reporting obligations.","The 2025 consolidation includes amendments whose first exchanges are expected later."],"publisher":"OECD","retrievedAt":"2026-07-28","supports":["CRS Entity, Financial Institution, Active NFE, Passive NFE and Controlling Person are separate reporting classifications.","A trust's controlling-person roles include settlors, trustees, protectors, beneficiaries or classes and other persons exercising ultimate effective control."],"title":"Consolidated text of the Common Reporting Standard 2025","url":"https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/04/consolidated-text-of-the-common-reporting-standard-2025_e478bc04/055664b1-en.pdf"},{"authorityLevel":"model-standard","id":"src-fatf-legal-persons-2023","jurisdiction":"International","limitations":["FATF standards require domestic implementation and do not decide a person's tax liability."],"publisher":"Financial Action Task Force","retrievedAt":"2026-07-28","supports":["Beneficial owners are natural persons who ultimately own or control a legal person.","Legal ownership and ultimate beneficial ownership can differ.","Accurate, adequate and up-to-date information needs more than one source."],"title":"Guidance on Beneficial Ownership of Legal Persons","url":"https://www.fatf-gafi.org/content/dam/fatf-gafi/guidance/Guidance-Beneficial-Ownership-Legal-Persons.pdf.coredownload.pdf"},{"authorityLevel":"official-guidance","id":"src-hmrc-vat-fixed-establishment","jurisdiction":"United Kingdom","limitations":["The conclusion is provision-specific and fact-specific, and relevant case law and current legislation must also be checked."],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-28","supports":["HMRC's current UK view looks for sufficient permanence and human and technical resources for making or receiving the supplies in question.","A registered office or identifier does not by itself settle the fixed-establishment question."],"title":"VATPOSS04500: fixed establishment","url":"https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/vatposs04500"}]}