Overview Part 1: New Chapters 2B and 2C of Part 14 of ITA 2007 Section 835U: Obligations and liabilities of UK representative
1237.This section treats the obligations and liabilities of the non‑UK resident in respect of the income of the trade, profession or vocation carried on through the branch or agency in the United Kingdom as also being the obligations and liabilities of the UK representative. It is based on paragraphs 1(1) and 2 of Schedule 23 to FA 1995.