# Foreign branch exemption regime to be made mandatory

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 27 May 2026, 2:54.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2328213116-icaew-foreign-branch-exemption.mp3

The government is taking action to prevent UK-resident companies with foreign permanent establishments (PE) from offsetting losses made by the PE against profits subject to UK corporation tax (CT).

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