Taxation of non-resident companies and company landlords: initial equality impact assessment
Published 26 November 2020
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Project objectives
The objective of this measure is to deliver more equal tax treatment for UK and non-UK resident companies that carry on a UK property business in receipt of similar income, and take steps to prevent those that use this difference to reduce their tax bill on UK property through offshore ownership.
Customer groups affected
The customer groups that will be impacted by the change are:
- international companies
- software and payroll providers
- agents and third parties who advise on or deal with tax affairs on behalf of the corporate landlords
What customers will need to do
Non-resident company landlords need to be aware that from April 2020 they will no longer pay Income Tax on property income through Self Assessment.
Instead of manually completing a Non-resident Company Income Tax Return (form SA 700), under the new rules customers will need to register and file a Company Tax Return using HMRC online services.
Assessing the impact
We assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act.
Racial groups
Impact on customers
We do not anticipate that there will be impacts on customers in this protected characteristic group.
Disabled and not disabled
Impact on customers
No impacts anticipated, as above.
Gender
Impact on customers
No impacts anticipated, as above.
Gender reassignment
Impact on customers
No impacts anticipated, as above.
Sexual orientation
Impact on customers
No impacts anticipated, as above.
Age
Impact on customers
No impacts anticipated, as above.
Religion or belief
Impact on customers
No impacts anticipated, as above.
Pregnancy and maternity
Impact on customers
No impacts anticipated, as above.
Marriage and civil partnership
Impact on customers
No impacts anticipated, as above.
People with dependents and those without
Impact on customers
No impacts anticipated, as above.
Political opinion (for Northern Ireland only)
Impact on customers
No impacts anticipated, as above.
People who use different languages (Including Welsh Language and British Sign Language)
Impact on customers
No impacts anticipated, as above.
Opportunities to promote equalities
We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group. None have been identified within the scope of this project.