Policy paper

Changes to taxing gains made by non-residents on UK immovable property

This tax information and impact note deals with changes to the taxation of capital gains accruing to non-UK residents.

• From: HM Revenue & Customs
• Published: 29 October 2018
• Last updated: 7 November 2018
  Show all updates

  1. 7 November 2018

     A link to the technical note on taxing gains made by non-residents on UK immovable property in Collective Investment Schemes has been added.

  2. 29 October 2018

     First published.

Documents

Capital Gains Tax and Corporation Tax: taxing gains made by non-residents on UK immovable property

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Details

This document provides more information on the introduction and details the impacts.