Policy paper

Capital Gains Tax: changes to threshold amount for Annual Tax on Enveloped Dwellings-related Capital Gains Tax

This Tax Information and Impact Note is about changes to the threshold amount for Annual Tax on Enveloped Dwellings (ATED).

Documents

Capital Gains Tax: changes to threshold amount for Annual Tax on Enveloped Dwellings-related Capital Gains Tax

This file may not be suitable for users of assistive technology. Request an accessible format.

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.

Details

The measure reduces the threshold on the proceeds of sale of a residential property above which Capital Gains Tax is payable, where the ATED has been paid on the property.

Published 10 December 2014