Guidance

Register a non-resident company for Corporation Tax

Find out how to register for Corporation Tax as a non-resident company if you have sold, gifted or transferred interests in UK property or land.

Who should register

You’ll need to register if you’ve disposed of UK property or land and any of the following apply:

You’ll have to re-register if you were previously registered for UK Corporation Tax but your company has since been dormant for Corporation Tax purposes.

If you’re an agent acting on behalf of a company you can still register, even if you have not been authorised to act on your client’s behalf for all Corporation Tax affairs through form 64-8.

When to register

You must register within 3 months of the date you become chargeable to UK Corporation Tax.

You become chargeable when you sell, give or transfer ownership of UK property or land. This date cannot be before 6 April 2019 or after the date you register.

What you’ll need

If you’re registering for the first time or re-registering a company you’ll need the:

  • company name, registered address and contact details
  • previous company name (if there was one)
  • incorporation date and country of incorporation (or for a collective investment vehicle (CIV) the date of establishment)
  • company registration or incorporation number (if it has one)
  • director’s name, address and contact details (or for a CIV, somebody authorised to act on behalf of the CIV)
  • date of the disposal of interests in UK property or land
  • Income Tax Self Assessment Unique Taxpayer Reference (UTR), if you have received UK rental income not subject to tax deducted at source

If you’re re-registering, you’ll also need the Corporation Tax UTR from any previous correspondence with HMRC.

How to register

If you already have a Government Gateway user ID and password

Register for Corporation Tax as a non-resident company.

You’ll need the Government Gateway user ID and password you used when you previously registered for Corporation Tax.

If you do not have a Government Gateway user ID and password

Register online if you do not have a Government Gateway user ID and password.

After you’ve registered

We’ll set up a HMRC record for the company and send you a Corporation Tax UTR. We’ll also send you more information by post about what you need to do next.

We aim to deal with your registration within 15 working days. When you receive your UTR you must register for HMRC online services so that you can file a Corporation Tax Return and pay any tax due.

You’ll only be able to register for HMRC online services and file your return after you receive your UTR.

If you have no other business in the UK, you only need to file a single return for the date of the disposal. If you then have another disposal at a later date, you’ll need to send a new return for each disposal. You do not need to file annually.

After you’ve re-registered

If you’re re-registering for Corporation Tax we’ll use the information provided to update our records. You’ll then be able to use HMRC online services to file returns and make payments.

Paying Corporation Tax

When you pay Corporation Tax will depend on your taxable profits and length of your accounting period.

If you hold no other chargeable interests in UK property or land after the disposal, you’ll stop being chargeable to UK Corporation Tax. You’ll also have a one day accounting period.

The rules for paying in instalments mean your tax may be due on the date of the disposal. HMRC will apply concessionary treatment in these cases and payment of Corporation Tax will be due 3 months and 14 days after the end of your one day accounting period.

Read more information about choosing a way to pay.

If you disposed of UK residential property before 6 April 2019 you may be liable to:

Tax changes for UK property income of non-UK resident companies
If you receive UK rental income, you will need to file an SA700 return for 2019 to 2020 as well as a Corporation Tax return for any UK property or land disposal. From 6 April 2020, UK rental income will be chargeable to Corporation Tax instead of Income Tax.

Register as a non-resident company for the Construction Industry Scheme
If you’re a construction company working in the UK without a permanent establishment or agency office, you do not need to register for Corporation Tax, but you’ll need to register for the Construction Industry Scheme.

Register as an overseas property development company
If you’re an overseas property development company working in the UK, you should register for Corporation Tax.

Contact HMRC for help about registering for the Corporation Tax as a non-resident company.

Published 8 April 2019