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 bit.ly/2PhITN9.
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 bit.ly/2PhITN9.
