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Simple Case Success Letter HMRC

Ellen Hirst
LB North East and Yorkshire
Newcastle upon Tyne
NE98 1ZZ

[Practitioner heading]
[Date of dispatch]

Notice letter for Great Red Storage REIT to become a UK REIT (snippet)

Dear Ellen,

We are writing on behalf of Great Red Storage REIT to give notice under s. 524 Corporation Tax Act 2010 that it wishes to become a UK REIT from 06 January 2023.

Great Red Storage REIT will be a group REIT.

We intend for its first REIT accounting period to begin on 06 January 2023 and end on 05 January 2024. We expect that the accounts for Great Red Storage REIT will be prepared on [practitioner input date].

We can confirm that Great Red Storage REIT meets the following conditions necessary for becoming a REIT:

·         It satisfies Company Condition A because it is a UK company. It is incorporated in England (Incorporation Registration Number 3625198) and is not tax resident anywhere outside the UK.[1] ... (end of snippet)

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