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HMRC internal manual

Capital Gains Manual

Dwellings subject to ATED: relevant high value disposal: condition A - chargeable interest

Condition A for a disposal to be a ‘relevant high value disposal’ is that it is a disposal or a part disposal of a ‘chargeable interest’. A chargeable interest for capital gains tax purposes is whatever a ‘chargeable interest’ is for ATED purposes. Broadly, it is any interest, right or power in or over land in the United Kingdom. 

For a full explanation of what is a chargeable interest, see for additional ATED guidance