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When can a foreign company create a UK permanent establishment through remote staff, a home office or contract activity?
Reader scenarios in this library are editorially curated from common questions; names shown are illustrative. Answers are written and reviewed by the TaxGuided editorial team. See our editorial standards.
I want the serious answer, not 'remote work never creates PE' or 'one employee always creates PE.' Please explain the fixed-place test, the dependent-agent risk, and why a home office question turns on disposal and business substance rather than on where someone happens to open a laptop.
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