Guidance and regulation

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Tell HMRC about Capital Gains Tax on UK property or land if you’re not a UK resident

When and how you need to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.
- From: HM Revenue & Customs
- Updated: 6 April 2024
Capital Gains Tax on high value residential property

If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
- From: HM Revenue & Customs
- Updated: 6 April 2019
Heritage properties: prepare a heritage management plan

Find out what you should include in a heritage management plan, who to consult and the approval process for conditionally exempt properties.
- From: Natural England
- Updated: 29 November 2023
Heritage management plans: guides for conditional exemption

Read an example heritage management plan and get detailed guidance on how to prepare one for conditional exemption.
- From: Natural England
- Updated: 10 July 2008

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