HMRC update non-resident company CT guidance
Released 22 June 2020
HMRC have updated their guidance on how non-resident companies should register for corporation tax (CT) if they have sold, gifted, or transferred interests in UK land or property.
The returns section has been updated with information on penalties that may be imposed for failure to make a return on time.
View the guidance at https://www.gov.uk/guidance/register-a-non-resident-company-for-corporation-tax.