Historically only UK resident individuals and entities, together with temporary non-UK resident individuals and those operating via a UK permanent establishment, branch or agency, have been subject to UK capital gains tax (CGT) whilst non-UK residents have not. However, this was widened between 6 April 2013 and 5 April 2019 to include disposals of UK dwellings owned by non-resident companies, partnerships and collective investment schemes where the dwelling was subject to the annual tax on enveloped dwellings (ATED) charge1.
For details of the ATED-related CGT charge, see C2.1125–C2.1129. For details of the ATED-related CGT compliance regime, see C1.109.
Between 6 April 2015 and 5 April 2019, the CGT regime
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