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    1. Home
    HMRC internal manual

    Residential Property Developer Tax Manual

    From:
    HM Revenue & Customs
    Published
    25 March 2022
    Updated:
    23 January 2025 - See all updates
    1. Back to contents

    RPDT10000 - Key concepts: contents

    1. RPDT10100
      Meaning of residential property developer - Section 34 Finance Act 2022
    2. RPDT10200
      Meaning of residential property development activities - Section 35 Finance Act 2022
    3. RPDT10210
      Build to let properties
    4. RPDT10300
      Interest in land: contents
    5. RPDT10400
      Meaning of residential property - section 37 Finance Act 2022
    6. RPDT10410
      Excluded buildings-section 37 Finance Act 2022
    7. RPDT10500
      Meaning of group - section 48 Finance act 2022
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