Disposals of UK land and coronavirus (COVID-19)

Produced by Tolley
  • (Updated for Coronavirus (COVID-19))

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Disposals of UK land and coronavirus (COVID-19)
  • CGT UK property disposals compliance regime ― overview
  • Interest and penalties

Disposals of UK land and coronavirus (COVID-19)

CGT UK property disposals compliance regime ― overview

The CGT UK property disposals compliance regime applies to the following disposals by individuals, personal representatives, trustees and partnerships:

  1. 6 April 2019 onwards ― non-residents who directly or indirectly dispose of an interest in UK land (whether residential property or non-residential property)

  2. 6 April 2020 onwards ― UK residents who directly dispose of an interest in UK residential land (n

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