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

HMRC internal manual

Business Income Manual

Notification, assessment & payment

Where the legislation applies to a non-UK resident company the company will be treated as having a trade of dealing in or developing UK land. Both resident and non-resident companies and individuals will need to notify chargeability and register to pay tax. 

There are no separate filing or payment rules for this legislation. The normal self-assessment regime for income tax and corporation tax will apply.


To register for self-assessment companies will need to write to the below address notifying HMRC of chargeability to CT by virtue of S.5B CTA 2009.

Corporation Tax Services

HM Revenue and Customs


United Kingdom



Individuals will need to register for self-assessment and notify chargeability to HMRC. Guidance on how to register for self-assessment can be found on