Policy paper

Tax changes for UK property income of non-UK resident companies

This tax information and impact note is about changes to the taxation of the UK property income of non-UK resident companies.

• From: HM Revenue & Customs
• Published: 29 October 2018

Documents

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

HTML

Draft legislation

PDF, 123 KB, 15 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Clause 1

PDF, 234 KB, 8 pages

Clause 2

PDF, 216 KB, 2 pages

Details

This document provides more information on the changes and details the impacts.

Published 29 October 2018