Consultation outcome

Taxing gains made by non-residents on UK immovable property

This consultation has concluded

Download the full outcome

Taxing gains made by non-residents on UK immovable property - summary of responses

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Detail of outcome

The formal consultation on this measure closed on 16 February 2018. We received more than 120 written responses and attended about 20 meetings.

We would like to thank everyone who contributed.

We have published draft legislation with the response document, and officials will continue to work with the industry to formalise the full rules before Budget 2018.

You can read the draft legislation, with a supporting explanatory note and tax information and impact note.

Original consultation

Summary

Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

This consultation ran from
to

Consultation description

This consultation describes the government’s proposals for the intended scope of new rules to charge non-residents to tax on gains realised from disposal of interests in UK property, and invites comments and feedback on particular issues and impacts of the policy as described.

The accompanying Technical Note describes a related anti-forestalling rule that applies from 22 November 2017.

Documents

Taxing gains made by non-residents on UK immovable property - consultation

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Technical note: Taxing gains made by non-residents on UK immovable property

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 22 November 2017
Last updated 6 July 2018 + show all updates
  1. Added summary of responses and link to draft legislation.
  2. First published.