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Policy Paper Published 11 Mar 2020 HM Revenue & Customs ↗ View on GOV.UK

Changes to Corporation Tax for non-UK resident companies with UK property income

This Tax Information and Impact Note is about further changes to the taxation of UK property income for non-UK resident companies.

▤ Verbatim text from source document

This measure introduces legislation to ensure the smooth transition of the taxation of UK property profits from Income Tax to Corporation Tax.