UK-resident companies

A UK-resident company:

is chargeable to corporation tax on all its profits, wherever arising, unless the foreign branch exemption (¶764-755) applies (CTA 2009, s. 5(1)); and

is not chargeable to income tax (CTA 2009, s. 3(1)).

Non-UK resident companies

A non-UK resident company is chargeable to tax as set out in the table below.

Related content and resources

HMRC consultation Taxing gains made by non-residents on UK immovable property.

HMRC summary of responses to consultation Non-resident companies chargeable to income tax and non-resident CGT.

Taxation of property businesses (¶711-000).

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