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HMRC releases new guidance on registration for corporation tax

HMRC has published a suite of new guidance on registering for corporation tax where there is an overseas element, and separate brief registration guidance for unincorporated associations.

HMRC has issued the following new guidance notes covering registration for corporation tax in various scenarios:

1. •

   Register for corporation tax through a dependent agent permanent establishment ― guidance for non-UK resident companies trading in the UK through a dependent agent PE, covering what details need to be brought together for completion of the relevant form (which can be completed online but must be printed out and posted to HMRC)

2. •

   Register a non-UK incorporated company for corporation tax if you're a UK resident ― this is guidance for companies incorporated outside the UK which are resident in the UK for corporation tax purposes

3. •

   Register a non-resident company who disposed of UK property or land for corporation tax ― also covering exemptions from registration in various circumstances

4. •

   Register an offshore property developer for corporation tax ―