The UK has published the Taxation of Income from Land (Non-residents) (Amendment) Regulations 2020, which were made on 13 February 2020 and provide amendments in relation to the rules enacted as part of the Finance Act 2019 under which non-UK resident company landlords that carry on a UK property business, or have other UK property income, will be charged to Corporation Tax on their property income from 6 April 2020, rather than being charged to income tax.
The amendment regulations make c…