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Non-resident corporate landlords

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In response to questions from the CIOT, HMRC has commented on the position where notices to file income tax returns have incorrectly been issued to non-resident corporate landlords for the tax year 2020/21. From April 2020, the profits of non-resident corporate landlords have generally been brought into the scope of corporation tax.

HMRC accepts that income tax self-assessment notices to file have been issued in error to some non-resident company landlords. Those who have received a notice to file for 2020/21 in error are asked to contact HMRC who ‘will review and take the appropriate actions to rectify the situation’.

The CIOT also encourages users of HMRC’s Agent Forum to provide feedback via that route.

Issue: 1562
Categories: News