beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Business Income Manual

Expansion of scope of Corporation Tax and Income tax: Exclusion of charge to income tax

The provisions of the Income Tax Acts which relate to the charge to income tax on non-resident companies, do not apply to income of a company where the company is not a UK resident, and the income is profits from a trade of dealing in or developing UK land (Section 5B(6) CTA 2009).