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  1. Home
HMRC internal manual

Residential Property Developer Tax Manual

From:
HM Revenue & Customs
Published
25 March 2022
Updated:
23 January 2025 - See all updates
  1. Back to contents

RPDT10000 - Key concepts: contents

  1. RPDT10100
    Meaning of residential property developer - Section 34 Finance Act 2022
  2. RPDT10200
    Meaning of residential property development activities - Section 35 Finance Act 2022
  3. RPDT10210
    Build to let properties
  4. RPDT10300
    Interest in land: contents
  5. RPDT10400
    Meaning of residential property - section 37 Finance Act 2022
  6. RPDT10410
    Excluded buildings-section 37 Finance Act 2022
  7. RPDT10500
    Meaning of group - section 48 Finance act 2022
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