03. What is a permanent establishment?

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7 December 2023

This is when a company has a fixed place of business in the UK. This could be a branch, office, employees’ homes or a desk in a shared office space. This can be created intentionally e.g. to secure UK business and investment or unintentionally by employing someone in the UK.

faq :

This is when a company has a fixed place of business in the UK. This could be a branch, office, employees’ homes or a desk in a shared office space. This can be created intentionally e.g. to secure UK business and investment or unintentionally by employing someone in the UK.

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