HMRC have issued the following new guidance notes covering registration for corporation tax in various scenarios:
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);
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;
Register a non-resident company who disposed of UK property or land for corporation tax: also covering exemptions from registration in various circumstances;
Register an offshore property developer for corporation tax: this covers registration requirements for non-UK resident companies dealing in or developing UK land or property; and
Register an unincorporated association for corporation tax: this covers the basic requirement to register for corporation tax when an unincorporated association starts trading.
HMRC have issued the following new guidance notes covering registration for corporation tax in various scenarios:
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);
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;
Register a non-resident company who disposed of UK property or land for corporation tax: also covering exemptions from registration in various circumstances;
Register an offshore property developer for corporation tax: this covers registration requirements for non-UK resident companies dealing in or developing UK land or property; and
Register an unincorporated association for corporation tax: this covers the basic requirement to register for corporation tax when an unincorporated association starts trading.
