Policy paper

Capital Gains Tax: non-residents and UK property

This Tax Information and Impact Note is about Capital Gains Tax and non-residents with UK property.

• From: HM Revenue & Customs
• Published: 10 December 2014

Documents

Capital Gains Tax: non-residents and UK property

PDF, 29 KB, 4 pages

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Details

The measure will apply a Capital Gains Tax charge to gains accruing on the disposal of UK residential property by non-UK resident persons.

Published 10 December 2014