The professional bodies are reporting that notices to file income tax returns are being incorrectly issued to non-resident corporate landlords.
HMRC says it is aware that 2020-21 self-assessment notices to file have been wrongly sent to ‘some non-resident company landlords, where they will be filing corporation tax returns for periods from 6 April 2020’. It has advised taxpayers in this position to contact the capital gains tax helpline 0300 200 3300 and request a paper return.