Corporation Tax Non-resident company landlords and Corporation Tax

Corporation Tax Unique Tax Reference Agent Authority 64-8 On 6 April 2020, the profits or UK property income from UK property businesses of over 20,000 non-resident company landlords were brought within the scope of Corporation Tax.

We have written to the majority of these companies to let them know their Corporation Tax Unique Tax Reference (CT UTR) and the action needed to be taken by them. However, we have had feedback that some letters have not yet been received. Since the existing 64-8 agent authority does not extend to Corporation Tax, we cannot advise the company’s agent of the CT UTR for their client.

We expect that all letters should be received by 30 June 2020. Unless your client needs to file a CT return before this date, we ask that you do not contact HMRC. Should you need to file a CT return by 30 June 2020, please provide HMRC with a new signed 64-8 agent authority for Corporation Tax, together with a covering letter. You should quote the SA UTR on the covering letter but leave the space for the UTR on the new 64-8 blank. Please send your letter and 64-8 agent authority to Charities, Savings and International 1 HM Revenue and Customs BX9 1AU.

If your client has not received their letter by 30 June 2020, please take the same action as above. The team will accept bulk applications in one envelope but each 64-8 will need a separate cover letter stating the company name, the SA UTR and a sentence to request that the 64-8 be added to your client’s record. This will allow each 64-8 to be scanned into our postal queue as a separate item. This, in turn, allows us to work the 64-8s remotely. We will aim to deal with your requests within 4 weeks.

Depending on demand we may not be able to reply to all the requests within this timeframe. However, if you have not had a response within 6 weeks of your original request, please contact the team for a progress update. More information More information on the changes can be found on GOV.UK.

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