From April 2020, non-UK resident companies that carry on a UK property rental business or have other UK property income will be liable for corporation tax (currently 19%) rather than income tax.
Also, from April 2019, all residential property gains realised by non-resident companies have been brought into the corporation tax regime. This includes resident property disposals by diversely held non-resident companies. Before 2019, only disposals by closely held companies were chargeable. Gains made on commercial properties are also subject to corporation tax.