Policy paper

Corporation Tax on UK property income of non-UK resident companies

This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Corporation Tax: UK property income of non-UK resident companies

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Draft legislation

PDF, 141 KB, 11 pages

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Explanatory note

PDF, 211 KB, 6 pages

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Details

From 6 April 2020, non-UK resident companies that carry on a UK property business, or have other UK property income, will be charged to Corporation Tax rather than being charged to Income Tax.

This measure will deliver more equal tax treatment for UK and non-UK resident companies in receipt of similar income.

Published 6 July 2018