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.
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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.