NRL - Is it a company?.

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NRL - Is it a Company

Prior to April 2020, all overseas persons (including companies) that were Non-Resident Landlords (NRLs) were subject to income tax on profits from their UK Property businesses. However, since 6 April 2020 (and 6 April 2019 for chargeable gains), NRL companies have been subject to corporation tax on these profits.

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