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Registering for corporation tax as a non-resident company

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HMRC has updated its guide for non-resident companies and certain collective investment vehicles on registering for corporation tax within 3 months of any disposal of their interests in UK immovable property on or after 6 April 2019.

A new section on exemptions outlines circumstances in which companies would not be required to register. The guide also makes clear that collective investment vehicles must file a full annual CT return if they expect to make four or more disposals in a financial year. See

Issue: 1454
Categories: News