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by Undo Capital
December 15, 2025
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What Is UK Permanent Establishment?

A UK permanent establishment is a fixed place of business, such as an office, branch or site, through which a company carries out significant business activities in the UK.

UK Permanent Establishment Meaning

The UK permanent establishment meaning centres on tax presence and SEIS/EIS eligibility. To define UK permanent establishment in practice, a company must have a meaningful operational footprint in the UK, such as employees, management activity, or a dedicated business location. This requirement ensures that SEIS/EIS tax relief supports companies genuinely contributing to the UK economy. A clear UK permanent establishment definition matters because, without it, a company may be ineligible for SEIS/EIS and could face corporate tax obligations in other jurisdictions instead. A UK permanent establishment stands for real operational substance, tax accountability and compliance with HMRC expectations.

Learn more about SEIS/EIS eligibility at UndoCapital.

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Disclaimer: Our services are designed to assist startups and businesses with company formation, legal agreements, and funding-related documentation. We do not provide investment advice, financial advice, or tax advice, nor are we regulated by the Financial Conduct Authority (FCA). Participating in startups and early-stage enterprises carries inherent risks, including limited liquidity, absence of dividends, potential loss of investment, and dilution. Any decisions regarding investments should be made independently by the investor as part of a well-diversified portfolio.