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Updates: Residential Property Developer Tax Manual

2025

23 January 2025 published amendments

Admimistration of RPDT: reporting of RPDT liabilities

Additional guidance on the use of supplementary return page CT600N and when it may not be necessary to return RPD profits (with examples).

2024

12 March 2024 published amendments

The charge to RPDT: adjusted trading profits and losses: contents

Added page RPDT20215 on Legacy Remedial Works

2022

6 April 2022 published amendments

Key concepts: interest in land: interaction with the transaction in UK land and offshore property developer rules

Page name expanded to refer to transactions in UK land rules. Content amended to mention "overage" agreements.

24 March 2022 published amendments