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How are gains from UK residential property taxed? What taxes do I need to think about for UK residential property?

This is a freeview summary of the various taxes that are relevant for owners of UK residential property with links to our guides.

 

CGT: different ways of taxing UK residential property

CGT: rates and residential property

Non-resident CGT & UK Residential Property

Private Residence Relief (PRR)

CGT: non-residents and UK residential property

De-enveloping property

Developing your garden and tax
What are the tax consequences of selling my garden for development purposes?

Profits from dealing and developing UK land
A guide to the new rules which replace the old Transactions in Land provisions and extend UK taxation to all profits from trading in and developing UK land, regardless of residence.

UK property and Returning Ex-Pats
For expats owning UK residential property who are considering moving back to the UK, the decision of whether and when to sell their UK property can be a tricky one, as this case study shows.

Stamp Duty Land Tax: Rate and Reliefs

From 1 April 2016 SDLT is charged at higher rates on the purchase of:

See SDLT & Residential property (higher rate)

SDLT only applies to properties in England and Northern Ireland; the Land and Buildings Transaction Tax (LBTT) replaced SDLT for properties in Scotland from 1 April 2015. Wales introduced the Welsh Land Transaction Tax (LTT) in April 2018.

 

ATED related gains: UK residential property and non-natural persons