Policy paper

Capital Gains Tax: disposals of UK residential property by non-residents

This applies to non-UK resident persons that own UK residential property.

Documents

Draft clause 41

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Draft explanatory notes clause 41

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Draft clause 42

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Draft explanatory notes clause 42

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation amends the Capital Gains Tax provisions in relation to disposals of UK residential property by non-residents.

Published 9 December 2015