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After the summer consultation seeking views on the policy design for the new residential property developer tax (RPDT), the Treasury is holding a technical consultation on the draft legislation for the tax ahead of its inclusion in the 2021-22 Finance Bill.
The final design and rate of the tax which will be charged on the profits of companies carrying out residential property development will be announced at the autumn Budget on 27 October.
Responses to the consultation should be emailed to RPDT.mailbox@hmrc.gov.uk by 15 October 2021.
