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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 3 months of the date of disposal.

What you鈥檒l need

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

• your company name

• country of incorporation and your foreign registration number, if you have one聽

• any previous names your company has had聽

• address of the company鈥檚 registered office聽

• address of the company鈥檚 principal place of business in the UK (if different from the registered office)聽

• date of incorporation聽

• 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 鈥� if the company is part of a group

• your first and last names聽

• your working relationship to the company or role in the company聽

• your telephone number聽and email address

How to register

You can fill the form in online. You will then need to print the form and send it to us using the address shown on the form.

Other ways to register

If you鈥檙e unable to register online, you can write a letter to HMRC instead.

You鈥檒l need to create a 10-digit dummy Unique Taxpayer Reference聽(UTR)聽and should include this at the top of your letter.

To create a dummy聽UTR,聽use the year and month of the date you are sending your letter followed by six 5s 鈥� YYMM555555. For example, if you are sending your letter in July 2024, the dummy聽UTR聽would be 2407555555.

You will also need to include all the information from the 鈥榃hat you鈥檒l need鈥� section in your letter.

Send your letter to:

After you鈥檝e registered

The dummy UTR should only be used to chase the progress of your registration.

HMRC will process your registration and send your Corporation Tax UTR by post.

You will need to send HMRC a 64-8 form if you have appointed a tax agent in the UK.