Budget 2018: the chancellor has announced that 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.
This follows a Consultation and announcement at Autumn budget 2017. Currently Non-UK resident companies with UK property income are subject to income tax.
Useful links:
External link
HMRC: Policy paper: Corporation Tax: UK property income of non-UK resident companies
