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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 non UK resident companies carrying on a trade in dealing or developing UK land will need to write to the below address notifying HMRC of chargeability to Corporation Tax. Details should be provided of the company’s accounting periods. If the company is not registered at companies house reference should be made to this fact.  

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