Consultation outcome

Implementing a capital gains tax charge on non-residents

• From: HM Treasury, HM Revenue & Customs and The Rt Hon Sajid Javid
• Published: 28 March 2014
• Last updated: 27 November 2014 — See all updates

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Read the full outcome

Implementing a capital gains tax charge on non-residents - summary of responses

Ref: ISBN 978-1-910337-52-3, PU1730

PDF, 453 KB, 34 pages

Detail of outcome

The response document set out the government’s response to the consultation description document and outlines the design and delivery features of the extended capital gains tax charge.

The responses received document contains a full list of respondents and their responses, with names and personal or commercially sensitive information redacted.

Feedback received

Consultation feedback A to E

ZIP, 31.3 MB

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Consultation feedback F to J

ZIP, 15.2 MB

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Consultation feedback K to O

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Consultation feedback P to T

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Consultation feedback U to Z

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Consultation feedback individual responses

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Minutes of consultation working groups (May to June 2014)

PDF, 132 KB, 4 pages

Detail of feedback received

Public feedback

On the responses received documents: These documents set out a full list of responses with names and personal or commercially sensitive information redacted. The documents are arranged and available for download in alphabetical groups. Also included is individual public feedback with names and personal or commercially sensitive information redacted.

Other feedback

Minutes of consultation working groups (May to June 2014) for the implementing a capital gains tax charge on non-residents consultation.

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Original consultation

Summary

This consultation discusses the best way to implement a capital gains tax charge on non-residents.

This consultation ran from
28 March 2014 to 11:59pm on 20 June 2014

Consultation description

The consultation

The government has announced that, from April 2015, non-residents disposing of UK residential property will be subject to a capital gains tax charge. This consultation sets out the proposed scope of the regime and likely design features, and seeks views on the approach proposed and potential impacts.

Who should read this

Individuals, companies, fund managers, advisers and others involved in property transactions and disposals.

Next steps

Workshops will be held to discuss specific issues – please get in touch if you would like to be involved. After the consultation, the government will take all responses into account before deciding on the final policy design and publishing draft legislation for technical scrutiny in the autumn. If necessary, the government will run a technical consultation before then on particular design and delivery features of the new scheme.

Documents

Implementing a capital gains tax charge on non-residents: consultation

Ref: ISBN 9781909790957, PU1615

PDF, 644 KB, 41 pages

Published 28 March 2014
Last updated 27 November 2014 + show all updates

1. 27 November 2014

   HM Treasury response document and public response documents added

2. 31 July 2014

   Statement providing an update on the consultation and minutes of consultation working groups (May to June 2014) added.

3. 28 March 2014

   First published.