A substantial change to Capital Gains Tax (CGT) comes into force in April 2020. Any CGT due on second properties (such as Buy-to-Lets) will now have to be paid to HMRC within 30 days of sale, instead of the self-assessment deadline of 31 January the next year. Of course, CGT is only due where a profit is made on an investment property, and is subject to personal allowances of £12,000 per owner. So if for example, a married couple sell a Buy-to-Let, they could make a profit of £24,000 before CGT is due. And if you have any applicable capital losses accrued from previous years, then these can generally be offset. Please note that this is very general information and not tax advice. For detailed information speak to an accountant or go to https://www.gov.uk/capital-gains-tax/rates

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