COM40014 - Case records:New company records:Non Resident Corporate Landlords

Legislation introduced in the Finance Bill 2018-19 gave provision for all non-resident corporate landlords to be chargeable to Corporation Tax from 6 April 2020.

These companies do not have to register at Companies House.

On COTAX you should:

• use the company status ‘F’ as the company will not have a Company Registration Number
• use the date on which the company says it came within the charge to Corporation Tax as the date of incorporation
• Set the Accounting Periods (APs) according to the details provided by the company using function MAPD.
• All companies need to be set up in MUID 251500 NR Company Landlords