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Physical signature required for 2019/20 NRL returns

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HMRC has confirmed that form SA700, which is used to file an income tax return for a non-resident company, must be signed with a physical signature. Tax year 2019/20 is the final tax year in which non-resident landlord (NRL) companies with a property business in the UK need to file a form SA700 under the income tax regime. From 6 April 2020, NRL companies with a UK property business are subject to UK corporation tax and will file form CT600 annually.

SA700 is a paper form which cannot be completed online, and HMRC has confirmed that the form must be signed with a physical signature and that an electronic or scanned copy of a signature will not valid for the SA700 return.

Issue: 1516
Categories: News
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