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

From HM Revenue & Customs · COTAX Manual

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