How is corporation tax charged on UK property income held by a non-resident company?

A non-resident company must register with HMRC for corporation tax in respect of its UK property business, obtain a UK company registration or unique taxpayer reference, and file a CT600 corporation tax return within 12 months of the accounting period end, with tax due nine months and one day after the year end.

Accounts must be prepared to UK generally accepted accounting practice or IFRS standards for the corporation tax computation, even though the company itself may be incorporated overseas and unrelated to UK company law filing.

Companies that moved from income tax carried forward unused income tax losses and unrelieved finance costs into the corporation tax regime, generally able to use them against future UK property profits. Capital allowances and the corporate interest restriction now apply in the same way as for a UK resident company.

The corporate interest restriction only bites where net UK interest expense across a group exceeds £2 million a year, so it rarely affects a single-company non-resident property holder, leaving full interest deductibility in most cases.

Our fixed monthly packages for a UK limited company start at £89 plus VAT and run to £169 and £289 plus VAT as bookkeeping, VAT, payroll and reporting are added. One-off filings are sold at fixed prices, and the Companies House fees we pay for you are charged at cost with no VAT added. Overseas owners are quoted on exactly the same published prices as UK-resident clients.

Rates, thresholds and deadlines here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.