For a non-resident to be chargeable to tax on trading income, it is necessary that they should exercise a trade which is carried on in the UK, for a company this would be through a permanent establishment see D4.116, as distinct from being engaged in trade with this country1. Accordingly, the mere seeking of orders within the UK is not by itself evidence of the carrying on of a trade within the UK; and that is so whether the obtaining of orders is by the principal's coming over here and doing it themselves, or by their having an agent here to do so2.
There is specific legislation which addresses non-residents dealing and developing UK land, see B5.216A and also on non-residents that receive receipts in respect of intangible property see D4.122A.
The question whether a non-resident is carrying on a trade within the UK is a question of fact, which has to be answered after a review of all the facts. Early case law indicated that one of the most important
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