United Kingdom


  • Service: Tax, Personal Tax, Budget 2014
  • Type: KPMG information
  • Date: 19/03/2014

Key Measure: Personal Tax – capital gains tax for non-residents 

In the Autumn Statement, the Chancellor announced that measures would be introduced to bring non-UK residents disposing of UK residential property into the capital gains tax charge.
A consultation document had been expected with the Budget, but has not been published – instead all we have is a note confirming that one will be released “shortly after Budget”, with the intention being that legislation will take effect from April 2015.  Non residents holding UK property will have to wait a little longer for details of the Government’s proposals.

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Dermot Callinan

Dermot Callinan

UK Head of Private Client

KPMG in the UK


0113 231 3358

Email Dermot