UK property investment for non-residents

The tax regime for non-residents holding UK property has been a target for successive governments, motivated both by a desire to be seen to tackle “tax avoidance” and by a need to increase tax revenues.

This briefing note reflects a series of changes, including those that came into effect from 6 April 2019 and those that are due to take effect from 6 April 2020.

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UK property investment for non-residents