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HMRC internal manual

Residential Property Developer Tax Manual

From:: HM Revenue & Customs
Published: 25 March 2022
Updated:: 23 January 2025

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Updates: Residential Property Developer Tax Manual

2025

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Admimistration of RPDT: reporting of RPDT liabilities

Additional guidance on the use of supplementary return page CT600N and when it may not be necessary to return RPD profits (with examples).

2024

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The charge to RPDT: adjusted trading profits and losses: contents

Added page RPDT20215 on Legacy Remedial Works

2022

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Key concepts: interest in land: interaction with the transaction in UK land and offshore property developer rules

Page name expanded to refer to transactions in UK land rules. Content amended to mention "overage" agreements.

The charge to RPDT: contents

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The charge to RPDT: reliefs: RPDT group relief - section 41 and part 2 of schedule 7 Finance Act 2022

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Updates: Residential Property Developer Tax Manual

2025

23 January 2025 published amendments, Show

2024

12 March 2024 published amendments, Show

2022

6 April 2022 published amendments, Show

24 March 2022 published amendments, Show

23 March 2022 published amendments, Show

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