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Any non-resident company trading in the UK through a permanent establishment or agent must submit completed corporation tax (CT) returns.

This rule will apply where the non-resident company is a member of a partnership whose business includes carrying on a trade in the UK. Every partner is the agent of his fellow-partners for the purpose of the partnership business so a partner may ‘carry on businessâ€� through fellow-partners as their agent without playing any active part in the business itself. »Ê¹ÚÌåÓýapp company will be liable to CT on its share of the partnership profits.

Please refer to PM281500 if the company also has non-trading UK income which is not connected to the permanent establishment.