• Tax payable on the sale or transfer of property after any exemptions. A house formerly occupied by an owner would once normally automatically be exempt from the first three years of any gains. This ended on 6 April 2021.  Living in a house whilst renovating is not classed as residency!

See also

• CGT
• SDLT
• Revenue Tax
• Independent Taxation
• NRL 1
• Tax Exemption
• Tax Campaign - amnesty
• ATED
• Mansion Tax
• Council Tax
• Inheritance Tax