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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Dwellings subject to ATED: main statutory provisions

The main legislation for the capital gains tax charge on gains that are ATED-related is:

  • TCGA92/2B to 2F - sets out who is chargeable and which disposals are chargeable, and also provides a marginal restriction for certain ATED-related losses and a marginal relief for certain ATED-related gains.
  • TCGA92/S4 (3A) - sets the rate of capital gains tax for ATED-related chargeable gains at 28%.
  • TCGA92/S57A and Sch4ZZA - provides special computational rules for determining the amount of ATED-related and non ATED-related gains and losses accruing on relevant disposals.

The paragraphs below explain the rules as follows:

CG73611 to CG73612 Persons chargeable
CG73616 to CG73620 Disposals chargeable
CG73625 to CG73640 Computation of gains and losses
CG73645 to CG73665 How ATED-related gains/losses are charged/relieved
CG73670 to CG73670 Administration