Taxes Consolidation Act 1997 section 1034

Assessment

Section 1034 provides that a non-resident person is assessable and chargeable to income tax through any trustee, agent, or other representative in the State.

• A non-resident person is assessed to income tax in the name of any trustee, guardian, agent, receiver, branch or manager located in the State
• The tax liability is the same as if the non-resident were resident in the State and in actual receipt of the profits or gains
• In a partnership, the precedent partner is deemed to be the agent of the non-resident partner; if there is no precedent partner, any other representative acts as agent
• The fact that a non-resident merchant solicits orders within the State does not necessarily mean that person is trading within the State