HMRC marks non-resident landlord record guidance historical

HMRC's Self Assessment manual page on setting up taxpayer records for non-resident company landlords (SAM100120) now carries a header note: since 6 April 2020, Non-Resident Company Landlords should submit returns in line with CTM92840GOV, and the material below it is provided for historical reference onlyGOV. The body of the page — the internal record-setup instructions covering the Specialist PT set-up, the Non-resident Company Landlord signal on the CESA system, SA700 issuance, National Insurance number handling and dormant-record treatment — is otherwise unchanged.

The cross-referenced CTM92840 page records the underlying regime change: from 6 April 2020, non-resident companies receiving UK property income are chargeable to Corporation Tax instead of Income Tax on that incomeGOV. A Corporation Tax accounting period commences on 6 April 2020 for a company moving across regimes at that dateGOV, with the instalment payment regulations disapplied for that first accounting period, so no instalment payments are needed for it whether the company is large or very large for instalment purposesGOV; the page works through the 30 September year-end example and notes the Regulation 3(5) exemption for the first period in which the company is large, with the instalment regime applying normally thereafterGOV.

The unchanged body text details the internal mechanics advisers may still encounter on legacy records: all non-resident company landlord cases are set up by Specialist PT; the SA computer system (CESA) recognises such a landlord from the Non-resident Company Landlord signal, which should be set only on Specialist PT cases; SA700 tax returns issue automatically for cases set up before the February annual return issue and manually afterwards, without using Function RECORD RETURN REQUEST; no National Insurance number is entered on the landlord record; and where landlord income ceases but Self Assessment is still needed, the existing record is made dormant (keeping the signal) and a new individual record created, with Function MAINTAIN SA NOTES used to record the UTR. This detail is historical context for interpreting existing records, not current filing procedure.GOV For advisers and agents, the practical effect is signposting, not a new duty: Non-Resident Company Landlord filings belong under the Corporation Tax self-assessment framework in CTM92840GOV, and the SAM100120 Self Assessment record-setup instructions should be treated as archival. Anyone still following the old Self Assessment record-setup route for these landlords should redirect to the Corporation Tax process.

Legal basis: Finance Act 2019 Schedule 5 paragraph 48 (FA19/Sch 5/Para 48), under which non-resident companies receiving UK property income became chargeable to Corporation Tax from 6 April 2020GOV.