HMRC updates guidance on accounts for non-resident corporate landlords

Published on: 29 June 2022

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Specialist Tax Regulatory Materials

Article summary

The ICAEW Tax Faculty has shared HMRC’s updated guidance to clarify the accounts requirement for non-resident companies with UK rental profits (but no UK permanent establishment) in various scenarios by updating its COTAX Manual at.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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