UK real property

UK real property

UK real property is often purchased by or for international private clients for personal use, investment or trading purposes. Where individuals are non-UK resident or UK resident but non-UK domiciled (non-dom), it has been common practice to hold UK property indirectly through offshore structures for tax, probate and privacy reasons. To increase the tax intake on UK property held through structures and to increase transparency, the government has introduced a wide range of measures aimed at those holding UK real property indirectly.

This subtopic focuses mainly on the taxation of residential property acquired for personal use by or on behalf of non-resident and UK resident non-doms, but also provides introductory guidance on investment and commercial property taxes.

Taxes on buying, holding and disposing of UK property

To tackle avoidance various new and revised taxes on buying, holding and disposing of UK property have been introduced or announced since 2011. These measures are outlined below and relate principally to the introduction of the annual tax on enveloped dwellings (ATED) and to further stamp duty land tax (SDLT) and capital gains tax (CGT) charges. The measures

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