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From April 2020, non-UK resident companies will have to pay corporation tax on UK property income for the first time, with new rules for collective investment vehicles.
HMRC has published guidance on changes to the rules from April, which will see non-UK resident companies, including those who invest in UK property through collective investment vehicles, pay corporation tax instead of income tax on profits from UK property from 6 April 2020.
Read more at Accountancy Daily.