CONSULT.Outcome publishedConsultation · gov.uk
Non-resident companies chargeable to income tax and non-resident capital gains tax
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
Last fetched 03 May 2026 · gov.uk
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The government is exploring the case and options for bringing within the scope of corporation tax, certain non-resident companies with existing UK taxable income and/or gains from the disposal of certain UK residential property interests.
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