Policy paper

Capital Gains Tax: disposals of UK residential property by non-residents

This applies to non-UK resident persons that own UK residential property.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Capital Gains Tax: disposals of UK residential property by non-residents

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Draft clause 41

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Draft explanatory notes clause 41

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Draft clause 42

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Draft explanatory notes clause 42

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Details

This legislation amends the Capital Gains Tax provisions in relation to disposals of UK residential property by non-residents.

Published 9 December 2015