At Autumn Budget 2017, the government confirmed it would bring non-resident companies into the charge to corporation tax on UK property rents generally, and on gains on disposal of UK residential property – with legislation effective from April 2020. A summary of responses to the consultation launched in March 2017 was published in December 2017.

Possibly more significantly, the government also announced that from April 2019 tax will be charged on gains on the disposal of all types of UK real estate by non-residents - considerably expanding the tax base which, for non-resident investors, currently applies only to UK residential property. A consultation document was published at Autumn Budget in November 2017.