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 property

Private Residence Relief (PRR)

De-enveloping property

Gardens: selling or developing
What are the tax consequences of selling my garden for development purposes? What if the owner develops the garden? 

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 residential property and returning expats: to sell or not to sell?
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. Should you sell before or after? What are the CGT and IHT issues?

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 (to 5 April 2019)


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