if you usually carry out business from somewhere in the UK.
If place of business is not in UK
You can register for corporation tax if:you’re developing property or land in the UK
you’ve disposed of an interest in UK property or land
However, you do not need to register with the Companies House.
Changes from 6 April 2020
Prior to 6 April 2020, non-resident companies owning UK property were subject to income tax under the non-resident landlord scheme.
Legislation was introduced in Finance Act 2019 to move such companies into Corporation Tax with effect from 6 April 2020.
The above legislation made it consistent where the change made in April 2019 that non-resident companies making gains on UK property became subject to Corporation Tax instead of Capital Gains Tax.
Exemptions
You do not have to register if any of the following apply:
the disposal is an excluded disposal
an exemption applies
no chargeable gain or allowable loss arises
When to register
You must register within 3 months of the date you become chargeable to UK Corporation Tax.
What you will need
If you’re registering for the first time or re-registering a company, you’ll need the:
company name, registered address and contact details (HMRC will use the registered office address for initial contact)
previous company name (if there was one)
incorporation date and country of incorporation
company registration or incorporation number (if it has one)
director’s name, address and contact details
date of the disposal of interests in UK property or land
Income Tax Self-Assessment Unique Taxpayer Reference (UTR), if you have received UK rental income not subject to tax deducted at source
How to Register?
You can register the company by creating Government Gateway ID.
