HMRC had written to
the majority of non-resident companies whose UK property business income is
brought into the scope of corporation tax from 6 April 2020. The CIOT reports that some letters were not received and so
those businesses would not have received their corporation tax unique taxpayer
reference (CT UTR). HMRC has also noted that it cannot issue CT UTRs to agents
without fresh 64-8 agent authorisation for corporation tax (existing 64-8 agent
authority for income tax will not extend to corporation tax).
HMRC is writing
separately to those companies whose UK property businesses started after 6
April 2018, and would not be on the database used in the automatic process for
allocating CT UTRs.
HMRC had written to
the majority of non-resident companies whose UK property business income is
brought into the scope of corporation tax from 6 April 2020. The CIOT reports that some letters were not received and so
those businesses would not have received their corporation tax unique taxpayer
reference (CT UTR). HMRC has also noted that it cannot issue CT UTRs to agents
without fresh 64-8 agent authorisation for corporation tax (existing 64-8 agent
authority for income tax will not extend to corporation tax).
HMRC is writing
separately to those companies whose UK property businesses started after 6
April 2018, and would not be on the database used in the automatic process for
allocating CT UTRs.
