Official documents Background: published before the Budget

Draft legislation

Official URL: https://assets.publishing.service.gov.uk/media/6a50bbbcc3d64d94cacab753/foreign_branch_exemption_draft_legislation.pdf
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/pdf 484.9 KB	ok:pdf	`b4107cf22ef4f44c1edf4730b5d337960ebca50a51763cdf878955fa152c85e3`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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