Part 2Trading income
Chapter 2Income taxed as trade profits
Charge to tax on trade profits
6Territorial scope of charge to tax
1
Profits of a trade arising to a UK resident are chargeable to tax under this Chapter wherever the trade is carried on.
2
Profits of a trade arising to a non-UK resident are chargeable to tax under this Chapter only if they arise—
a
from a trade carried on wholly in the United Kingdom, or
b
in the case of a trade carried on partly in the United Kingdom and partly elsewhere, from the part of the trade carried on in the United Kingdom.
3
This section applies to professions and vocations as it applies to trades.