Register a non-resident company who disposed of UK property or land for Corporation Tax
Find out how to register for Corporation Tax if you are a non-UK resident company who has sold, gifted or transferred ownership of UK property or land.
Who should register
Register if you dispose of UK property or land and any of the following apply:
-
you’re a non-UK resident company and not registered with Companies House
-
you were previously registered for UK Corporation Tax and your company is currently dormant for Corporation Tax purposes
-
you’re a collective investment vehicle (CIV) regarded as a company and have not made either a:
The rules for non-resident companies who have sold, gifted or transferred ownership of UK property or land are complex. You may wish to ask for advice from a professional adviser about your tax position.
Exemptions
You do not have to register if any of the following apply:
-
there is a no gain or no allowable loss transfer
-
where no gain arises from a disposal because sales proceeds equal the acquisition cost
-
the substantial shareholding exemption applies to a disposal
-
the disposal is a grant of a lease for no premium
-
the disposal has an appropriate connection to a CIV and relief is provided under the terms of the relevant Double Taxation Treaty — HMRC is applying a concessionary treatment to these disposals which is subject to review
You can still register if you want to disclose your disposals and the applicable exemptions.
There is no need to register unless there’s a disposal of an interest in UK property or land. Holding an asset does not mean a non-resident company needs to register for Corporation Tax
When to register
You must register within 3 months of the date you become liable to UK Corporation Tax.
You become liable when you sell, give or transfer ownership of UK property or land. This date cannot be before:
- 6 April 2019
- you make the sale
Before 6 April 2019 disposals were taxed under Self Assessment.
What you’ll need
To register or re-register for Corporation Tax you’ll need the:
-
company name
-
country of incorporation
-
country of establishment (if a non-corporate CIV)
-
foreign registration number (if any)
-
previous names of the company (if there were any)
-
address of the company’s registered office
-
date of incorporation
-
date of establishment (for a CIV)
-
date of the disposal of interests in UK property or land
-
name and registered office address of the parent company (if the company or CIV is part of a group)
-
Income Tax Self Assessment Unique Taxpayer Reference (UTR) if you have received UK rental income that has not been taxed
-
Corporation Tax UTR from any previous letter from HMRC (when re-registering)
How to register
You can fill the form in online. To register online you’ll need to either:
-
sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
-
use your email address to get a confirmation code that you can use to sign in
Other ways to register
If you’re unable to register online, you can write a letter to HMRC instead.
You’ll need to create a 10-digit dummy UTR and should include this at the top of your letter.
To create a dummy UTR, use the year and month of the date you are sending your letter followed by six 5s — YYMM555555. For example, if you are sending your letter in July 2024, the dummy UTR would be 2407555555.
You will also need to include all the information from the ‘What you’ll need’ section in your letter.
Send your letter to:
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom
After you’ve registered
The dummy UTR should only be used to chase the progress of your registration.
HMRC will process your registration and send your Corporation Tax UTR by post.
If you’re re-registering for Corporation Tax we’ll use the information provided to update our records. You’ll then be able to use HMRC online services to file returns and make payments.
You will need to send HMRC a form 64-8 if you have appointed a tax agent in the UK.