Notices to file income tax returns incorrectly issued to non-resident corporate landlords

Back in May 2021 we contacted HMRC following reports from members that notices to file 2020/21 income tax returns were being received by non-resident corporate landlords with rental profits subject to corporation tax with effect from 6 April 2020. HMRC provided the following update for publication:

'HMRC are aware that a 2020/21 Self-Assessment Notice to File has been issued in error to some non-resident company landlords, where they will be filing CT Returns for periods from 6 April 2020. If you have received a Notice to File for 2020/21 and believe this to be incorrect, please either call the Helpline number or write to the address that is shown on the Notice. HMRC will review and take the appropriate actions to rectify the situation for you.’

We have been seeking to progress this with HMRC, who are currently working on a process to alleviate this issue. We will provide further updates when they become available, but in the meantime please continue to follow the above guidance. Users of the HMRC Agent Forum can also provide feedback or monitor progress within the heading ‘CT-12877 - Notices to file income tax returns incorrectly issued to non-resident corporate landlords’.