The UK HMRC released guidance on Corporation Tax registration for non-UK residents and non-UK incorporated companies, on 17 September 2024, outlining who is required to register and how a non-UK resident company trading in the UK through a dependent agent permanent establishment (DAPE) would register for corporation tax.

Register for Corporation Tax through a dependent agent permanent establishment

Who should register

You need to register a non-UK resident company with HMRC for Corporation Tax if the company:

  • has no physical establishment in the UK
  • is trading in the UK through a dependent agent permanent establishment

A dependent agent is an agent who does business on behalf of a non-UK resident company in the UK. This excludes anyone acting for the company as an agent of independent status.

If you are a non-UK resident company that has a physical presence in the UK in addition to a dependent agent permanent establishment, you must register your company with Companies House. You will be registered for Corporation Tax at the same time.

When to register

You must register within three months of the date the company becomes liable to UK Corporation Tax.  A non-UK resident company becomes liable to UK Corporation Tax when it starts to trade in the UK through a dependent agent permanent establishment.

What you will need

To register through a dependent agent permanent establishment for Corporation Tax, you’ll need the following information:

  • your company name
  • country of incorporation and your foreign registration number, if you have one
  • any previous names your company has had
  • address of the company’s registered office
  • address and name of the company’s dependent agent in the UK
  • date of incorporation
  • date the company became liable to Corporation Tax
  • date the company intends to prepare its first accounts
  • name and registered office address of the parent company — if the company is part of a group
  • your first and last names
  • your working relationship to the company or role in the company
  • your telephone number and email address

You can choose to use the address of your UK dependent agent for registration purposes. To make sure you have a separate Unique Taxpayer Reference number (UTR) from your agent, your company must register as ‘UK Agent X acting as agent for the company name.’

Register a non-resident company who disposed of UK property or land for Corporation Tax

Who should register

Register if you dispose of UK property or land and any of the following apply:

Exemptions

You do not have to register if any of the following apply:

  • there is a no gain or no allowable loss transfer
  • where no gain arises from a disposal because sales proceeds equal the acquisition cost
  • the substantial shareholding exemption applies to a disposal
  • the disposal is a grant of a lease for no premium
  • the disposal has an appropriate connection to a CIV  and relief is provided under the terms of the relevant Double Taxation Treaty — HMRC is applying a concessionary treatment to these disposals which is subject to review.

Register an offshore property developer for Corporation Tax

Who should register

A non-UK resident company dealing in or developing UK land should register for UK Corporation Tax.

Dealing in or developing UK land is where property or land is acquired or developed with the aim to profit from disposal. This is different from where property is acquired to hold as an investment, such as rental income.

Register if any of the following apply:

  • you carry on a trade of dealing in or developing UK land
  • you hold the UK land as trading stock
  • a main purpose of acquiring or developing the UK land was to realise a profit from disposing of the land

When to register

You become liable to UK Corporation Tax on the date a disposal of UK land is made.

You must register within three months of the date of disposal.

What you will need

To register an offshore property developer for Corporation Tax, you’ll need the following information:

  • your company name
  • country of incorporation and your foreign registration number, if you have one
  • any previous names your company has had
  • address of the company’s registered office
  • address of the company’s principal place of business in the UK (if different from the registered office)
  • date of incorporation
  • date the company became liable to Corporation Tax
  • date the company intends to prepare its first accounts
  • name of the parent company and its registered office address — if the company is part of a group
  • your first and last names
  • your working relationship to the company or role in the company
  • your telephone number and email address

Corporation Tax for non-UK incorporated companies

Who should register

You must register a non-UK incorporated company for Corporation Tax if you are not required to register with Companies House and you either:

If you are a non-resident company landlord different rules apply.