10/06/2026
🌍 UK businesses with overseas branches should take note.
From 1 January 2027, the UK government's changes to the taxation of foreign permanent establishments (PEs) will make the exemption of overseas branch profits and losses from UK Corporation Tax mandatory for most companies.
While this may simplify certain aspects of overseas taxation, it could have significant implications for businesses currently relying on overseas branch losses to reduce UK tax liabilities.
If your business operates internationally through branches, now is the time to review your structure and understand how these changes could affect your tax position.
Read our latest blog to learn:
✅ What the current rules are
✅ What's changing from 2027
✅ Which businesses are most affected
✅ Steps you should consider now
📖 Read the full article here: https://www.advaloremgroup.uk/changes-to-corporation-tax-on-foreign-permanent-establishments/