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Non-UK-resident companies: from April 2019 Capital Gains Tax (CGT) moves to Corporation Tax (CT). One year later in 2020, the same companies cease also to be in self assessment in respect of their property income. Companies will need to register with HMRC for CT.

HMRC has now provided a guide to register for Corporation Tax as a non-resident company if you have sold, gifted or transferred interests in UK property or land.

Non-resident companies: CGT

From April 2019

Non-resident company: UK property income

From 6 April 2020