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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.

Guidance can be found at the following places: