Background

Chargeable interests

Collection and management

Deadline for returns

Exempt interests

Generally

Incorporation

Interest

Just and reasonable apportionment

Linked transaction rules not applicable

Overview

Penalties

Failure to pay tax due

Generally

Inaccuracies in returns

Late filing

Reasonable excuse

Record-keeping

Reductions for disclosure

Special circumstances

Rates

Leases

Non-residential properties

Supplement for second homes etc.

Transition

Rates and bands

Rates from 1 April 2015 to 31 March 2021

Returns

Method of payment

Notifiable transactions

Returns and payment date

Subsidiary dwellings rules not applicable

Three-year test re number of dwellings

Time limits