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The changes are set out in Schedule 2 of the Finance Act 2019 (‘FA 19’).

This schedule sets out the changes to the capital gains tax rules that apply to both UK residents and non-residents. However, there are some notable differences in how the new rules apply to those affected. If non-resident the rule changes from April 2019 and April 2020 will apply.  In contrast, the rule changes relating to UK residents principally apply from 2020.

The changes centre around the filing date and the payment date. For context, one needs to look at how these rules have evolved in recent years.

Between 2015 and 2019 a non-resident individual was subject to tax in the UK in respect of gains arising from a disposal of residential property (see Schedule 1B TCGA 1992 for a definition of a residential property gain). From 6 April 2019, the scope to tax has been extended to cover both residential and commercial property and therefore the disposal of both of his properties will now be subject to capital gains tax.  The scope has further been widened to include the direct disposal of UK land and the indirect disposal of the UK (via a “property rich company” for example).

From 2015 a filing date of 30 days was introduced for non-residents with some exceptions (for those caught within the Annual Tax on Enveloped Dwellings (ATED) for example).  Companies were excluded from April 2019 and from 2020 this exception has been removed for everyone else and all relevant disposals by non-residents, other than companies, will have to be reported within 30 days.

In contrast, whilst UK residents do not have the filing obligation if no gain arises and certain conditions are met (e.g. perhaps where they are claiming the main residence exemption), this is not the case for non-residents as they must file a return even if no tax liability arises. Non-residents will have to file a separate return for each disposal unless they happen on the same day.

The payment obligation, set out in Para 6 Schedule 2 of FA 2019, states that payment of CGT will now be due by 30 days from completion for disposals from April 2020 regardless of whether the individual is within self-assessment or not.  For disposals, after April 2019 and before April 2020 it is possible for a non-resident’s payment obligation to be aligned with the self-assessment deadline of 31 January. This will be a noteworthy change.

Paragraph 6, FA 2019 onwards sets out the obligation to make a payment on account of capital gains tax.  The payment is due on the filing date of the 30-day return as referred to above. This might result in taxpayers paying CGT before a tax year has even ended (!) and having to estimate their liability based on their best guess of the tax band that the gain will sit in.

This whole process is further complicated by rules on which losses can be offset against the gain and the somewhat inevitable need to amend these returns to account. There are separate rules pertaining to companies.


HMRC has updated its guidance on the extension of existing off-payroll working rules (IR35) to the private sector, scheduled for April, with a new contractor factsheet setting out the changes


The Chancellor, Sajid Javid, has confirmed that Budget 2020 will be on Wednesday 11 March.


The section 319 guidance states that there is no tax charge unless the mobile phone can be converted into money by the employee, and this is limited to one mobile phone given to an employee as well as any line rental or the cost of any private calls for that phone paid for by the employer.

One mobile phone may consist of two connections (for example, two SIM cards) to the same number, one in a handset and another in a hands-free phone in a car.

However, two connections to two different numbers represents two mobile phones.

A mobile phone given to a member of an employee’s family or household is taxable in all circumstances, unless the family or household member is given the phone as an employee in their own right.

In addition, money an employer pays to an employee to use their own mobile phone is taxable.

If an employer gives a mobile phone to an employee solely for business use, and private use is not significant, there is no charge to tax.

HMRC confirmed that ‘consequently, it’s possible for an employer to give two, or more, mobile phones to an employee, without creating a tax charge, if one (or more) is given solely for business use (and private use is not significant) and only one is given for private use. But if two mobile phones are given for private use, or for mixed private and business use, only one is exempt’.

The employee and the employer need to decide which is exempt and which is chargeable as a benefit.

Although smartphones are explicitly covered by the rules, the primary purpose test still does not cover devices that are used for VOIP [voice over internet protocol] phone calls, for example via an app on a mobile or laptop.

HMRC guidance stated that ‘examples of apparatus that do[es] not fall within the definition of a mobile phone include satellite navigation devices, devices that are solely PDAs [personal digital assistants] and tablet and laptop computers’.


The Chancellor, Sajid Javid, confirmed the decision, and it now looks unlikely that there will be a Budget before Spring 2020.


HMRC has published its first detailed guidance on how new rules for off-payroll workers (IR35) will operate in the private sector when the responsibility for determining individual’s employment status moves to employers in April next year


The personal tax account (PTA) is effectively Making Tax Digital for individuals. Ultimately, HMRC’s intention is to develop a full range of services to allow taxpayers to self-serve without having to contact HMRC by phone or post.

For more information, please click on the article title.

To open a Personal Tax Account (PTA) click here.


The key HMRC filing deadlines from June to August 2019 including deadline for corporation tax first quarterly instalment payments for £20m turnover companies, forms P46(Car) for quarter ended 5 April, P60 payroll reporting to employees and confirmation statements showing benefits that have had tax collected through payroll in 2018/19 - click on title


From 6 April 2020 significant changes are coming into effect for individuals selling investment property.  These are:
  1. A CGT return will be required to be submitted within 30 days of completion and the Capital Gains Tax (CGT) paid; and
  2. If  the  property being sold is residential and has been your Principal Private Residence (PPR), the reliefs currently available are significantly reducing.

Start planning now!!  Please click on title for further detail.


HMRC has updated its guidance on "Tax-free allowances on property and trading income".  For details click here.

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