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When and how to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
Find out what you should include in a heritage management plan, who to consult and the approval process for conditionally exempt properties.
Read an example heritage management plan and get detailed guidance on how to prepare one for conditional exemption.
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