The International Controlled Transaction Reporting Regulations 2026
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
17 Specification of a reporting entity where a transaction meets the permanent establishment condition
Where, within an accounting period, a transaction meets the permanent establishment condition, the reporting entity is the— (a) UK resident company for which section 18A CTA 2009 has effect; (b) non-UK resident company that has profits attributable to a permanent establishment of the company in the United Kingdom during the accounting period; (c) representative partner, where as a result of being a partner in the partnership— (i) a non-UK resident company has a permanent establishment in the United Kingdom, or (ii) a UK-resident company has a foreign permanent establishment.
17 Specification of a reporting entity where a transaction meets the permanent establishment condition
Where, within an accounting period, a transaction meets the permanent establishment condition, the reporting entity is the— (a) UK resident company for which section 18A CTA 2009 has effect; (b) non-UK resident company that has profits attributable to a permanent establishment of the company in the United Kingdom during the accounting period; (c) representative partner, where as a result of being a partner in the partnership— (i) a non-UK resident company has a permanent establishment in the United Kingdom, or (ii) a UK-resident company has a foreign permanent establishment.
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.