HMRC TIGHTENS NON-UK RESIDENT SALES

摘要

HMRC has published guidance on new capital gains tax (CGT) rules affecting non-UK residents when they sell their UK residential property. From 6 April 2015, those not resident in the UK and selling a UK residential property will need to inform HMRC within 30 days of the sale being completed as they may be liable to CGT on the gains they make.