Official documents Background: published before the Budget

Explanatory note

Official URL: https://assets.publishing.service.gov.uk/media/6a50f9021228eb26a4cab79c/L-Day_EN-Foreign_PE_Exemption.odt
Attached to: Reform of the foreign permanent establishment exemption
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: —
Published / updated by source: 13 Jul 2026, 13:16 BST
First seen by VERADIQ: 28 Oct 2026, 12:20 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 12:20 GMT	first capture	application/vnd.oasis.opendocument.text 17.3 KB	unsupported:application/vnd.oasis.opendocument.text	`23cc3d58d08cbe96b87c4cb7ef3737f402a9988ee5f8f3b0fded48e8bd10f5b0`

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