Policy papers and consultations

This is HM Revenue and Customs' initial equality impact assessment.

• From: HM Revenue & Customs
• Updated: 26 November 2020

• Taxation of non-resident companies and company landlords: initial equality impact assessment

  Project objectives The objective of this measure is to deliver more equal…

This Tax Information and Impact Note has information about changes to the regulations for the Non-residents Landlord Scheme.

• From: HM Revenue & Customs
• Updated: 17 February 2020

• Income tax: Changes to the regulations for the Non-residents Landlord Scheme

  Who is likely to be affected Non-UK resident company landlords that have…

• Guidance note

  Foreword Finance Act 2019 enacted rules under which non-UK resident…

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

• From: HM Revenue & Customs
• Updated: 7 November 2018

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

  Who is likely to be affected Non-UK residents disposing of UK land, or of…

This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.

• From: HM Revenue & Customs
• Updated: 6 February 2017