Commentary

D4.115 Non-resident companies chargeable to UK taxes—overview

Corporate tax
Corporate tax | Commentary

D4.115 Non-resident companies chargeable to UK taxes—overview

Corporate tax | Commentary

Taxation of non-resident companies

D4.115 Non-resident companies chargeable to UK taxes—overview

For the latest New Development, see ND.1295.

The liability described in this article and D4.116–D4.123 is subject to the terms of a double taxation agreement with the territory in which the company is resident, see below.

A company which is not resident in the UK1 may still be chargeable to:

  1.  

    •     corporation tax (D4.117)2

  2.  

    •     income tax on income arising in the UK which is not within the charge to corporation tax (see D4.122).3

  3.  

    •     capital gains tax on a disposal of an interest in high value residential property made

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