Non-resident corporate landlords

HMRC had written to the majority of non-resident companies whose UK property business income is brought into the scope of corporation tax from 6 April 2020. The CIOT reports that some letters were not received and so those businesses would not have received their corporation tax unique taxpayer reference (CT UTR). HMRC has also noted that it cannot issue CT UTRs to agents without fresh 64-8 agent authorisation for corporation tax (existing 64-8 agent authority for income tax will not extend to corporation tax).

HMRC is writing separately to those companies whose UK property businesses started after 6 April 2018, and would not be on the database used in the automatic process for allocating CT UTRs.