Filing a CT600 for a non-resident company

From 6 April 2020, non-UK resident companies including those who invest in UK property through collective investment vehicles (CIV) will need to pay Corporation Tax instead of Income Tax on profits from UK property. This will require submission of an annual corporation tax return (CT600) and accounts where relevant.

This guidance does not apply to you if you:

• have tax deducted under the Non-resident Landlord Scheme and are not required to notify chargeability to Corporation Tax and have not received a notice to deliver a tax return
• file an Income Tax Return that is not a Non-resident Company Income Tax Return (SA700)

For those who have to file a CT600, it will have to be submitted online and must include:

• iXBRL tagged computations
• iXBRL tagged accounts*

*HMRC state that generally 'iXBRL' accounts must be submitted, which means using a software provider to produce the accounts. However, we are aware of pdf accounts being accepted in some circumstances. It is not clear for how long this will continue so you may wish to verify this further with HMRC.

How to file a CT600 without a UK company registration number in TaxCalc?

Please note that if you are using an external provider for the iXBRL accounts file, you will need to ignore steps 1 -3 below and contact your accounts provider to see if they have a similar solution. We have now included a non-resident status selection for accounts and the tax return which means the company registration number can be left blank for both.

1. In the Accounts, ensure non-resident landlord is ticked (within Accounts Setup>Company status)
2. Remove the company registration number within client information
3. Ignore the company registration number check and finish message but ensure all other messages are dealt with if orange or red.
4. In the CT600, ensure property business and then non-resident landlord is ticked (within SimpleStep >Company type)
5. Remove the company registration number (within SimpleStep > About the company or HMRC Forms mode> Page 1 of CT600 Core)
6. From Check and Finish > Manage Attachments, click ‘Remove’ to the right of the Accounts document line
7. Click on ‘Add Accounts’ and ensure that the accounts are re-attached with no company registration number included
8. Continue to file as usual.

Other relevant entries for the CT600

Company type

If the main purpose of the return is to report property income, within SimpleStep > Company type (HMRC Forms mode > information), tick the box 'Should the company be taxed as a Property Business (formerly Schedule A)?' When ticked, another box appears: 'Is the company a non-resident landlord?'. This should also be ticked and is for HMRC information purposes only.

Accounts and Computations

Within the Accounts and Computations section, if you're not attaching iXBRL accounts, for the box 'I am not attaching accounts because' , please select 'Other - PDF attached with explanation' . 

Adding an attachment

A PDF attachment - explanation or accounts with explanation can be attached from within Check and Finish > Manage Attachments.

More information can be found on HMRC's web page: Paying corporation tax if you're a non-resident company landlord