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

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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