778. ATED-related gains of non-natural persons.

For accounting periods before 2019–20, United Kingdom resident and non-resident non-natural persons (for example companies and collective investment schemes) are subject to a potential CGT charge at 28% on disposing of UK residential property worth more than £500,0001. This CGT charge applies to dispositions of properties that are subject to the separate Annual Tax on Enveloped Dwellings (ATED) and such gains are referred to as ATED-related gains2. For companies, corporation tax applies to any part of the gain built up before 6 April 2013, with a CGT charge at 28% applying to any part of the gain attributable from