Capital Gains Tax on BUY TO LET PROPERTIES

Rob Heale made this Freedom of Information request to HM Revenue and Customs Automatic anti-spam measures are in place for this older request. Please let us know if a further response is expected or if you are having trouble responding.

The request was successful.

Dear HM Revenue and Customs,
Please answer the following questions about Capital Gains Tax payable on profits from Buy To Let properties under the Freedom of Information Act:-
1. What actions are being taken to prevent the owners of buy to let properties from avoiding the payment of Capital Gains tax on their profits?
2. Is it legal for a buy to let owner of a residential property to set up a company with the intention or purpose of avoiding taxes on buy to let residential properties?
3. Would the failure to pay Capital Gains Tax on buy to let properties count as tax avoidance or tax evasion?
4. If the buy to let owner of a British property lived abroad, would they be liable to pay the tax on their property once they sold their flat?

Yours faithfully,
ROB HEALE

Team, FOI, HM Revenue and Customs

Our ref: FOI2023/69097

Dear Rob Heale,

Thank you for your request, which was received on 12 September.

Please remember to quote the reference number above if you need to contact
us about this request again.

We aim to respond to all freedom of information requests within 20 working
days. We will either send you the information you have asked for or let
you know why we can't.

If we can't reply by 10 October 2023, we will write to let you know the
reason and when you can expect a response.

Yours sincerely

HMRC Information Rights Unit

Team, FOI, HM Revenue and Customs

1 Attachment

Dear Rob Heale,

We are writing in response to your request for information, received 12
September.

Yours sincerely,

HMRC Freedom of Information Team