Annual charge and chargeable periods

Ascertaining the extent of a dwelling

Assessing the value

Capital gains tax

Change to NRCGT regime

Chargeable person

Charged interests

Companies and other corporate bodies

Dwelling (definition of)

Exclusions

Exemptions

Generally

HMRC summary of return filing dates

Interest and penalties

Penalties

Ignorance of law

Late submission of tax returns

Pre-return banding check (PRBC)

Relief declaration returns

Reliefs

Returns and payments

Single-dwelling interest