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Capital Gains Tax (CGT) on the sale of residential property

From 27 October 2021:

See Autumn Budget 2021: Capital Gains Tax (CGT)

Annual Tax on Enveloped Dwellings (ATED)

In the 2022-23 tax year:

Property Development

From April 2022:

See Residential Property Developer Tax draft legislation published.

Real Estate Investment Trusts (REITs)

Fom 1 April 2022:

Stamp Duty Land Tax (SDLT)

Useful guides on this topic

Autumn Budget 2021: At a glance
A summary of key budget announcements together with items published without announcement.

Annual Tax on Enveloped Dwellings (ATED)
What is ATED?  Who does ATED apply to?  What relief is available and how is it claimed?  What are the ATED return filing dates?

CGT: Reporting, how to report CGT?
How do you report your capital gains? What return do you use?

 


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