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.

Companies

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. The following information should be provided.

  • Your company registered office address
  • The date your annual accounts are made up to
  • The date that you started a business  of dealing in or developing UK land, (your companies first accounting period will start from this date)
  • Your company country of tax residence
  • Your country of incorporation and date of incorporation

You do not need to register with Companies House to register for CTSA.  

The postal address to write to HMRC is

Corporation Tax Services

HM Revenue and Customs

BX9 1AX

 

Individuals

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 https://www.gov.uk/topic/personal-tax/self-assessment