A number of significant tax changes are in the pipeline or already affecting non-UK resident companies. This includes changes to the scope of tax on chargeable gains effective 6 April 2019 and from the new tax year 2020/21, an extension of the scope of the income tax charge from 6 April. This article provides a practical overview of the charge to tax on non-resident companies and how it will work.

Trading or property income attributable to UK PE