CONSULT.Outcome publishedConsultation · gov.uk

Taxing gains made by non-residents on UK immovable property

Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

Last fetched 03 May 2026 · gov.uk

Detail

This consultation describes the government’s proposals for the intended scope of new rules to charge non-residents to tax on gains realised from disposal of interests in UK property, and invites comments and feedback on particular issues and impacts of the policy as described.

The accompanying Technical Note describes a related anti-forestalling rule that applies from 22 November 2017.

Documents

Taxing gains made by non-residents on UK immovable property - consultation application/pdf Technical note: Taxing gains made by non-residents on UK immovable propertyapplication/pdf Taxing gains made by non-residents on UK immovable property - summary of responsesapplication/pdf