The UK Government have released a draft finance bill designed especially for tax gains earned by non-UK residents from 2020 in the following assets:
Commercial UK-based immovable property.
Residential UK-based immovable property.
Indirect disposal of UK-based property.
Additionally, the Annual Tax on Enveloped Dwellings (or ATED) gains charge will be abolished. An interim period payment deadline will apply to all disposals for one month.