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دليل

Selling a home that is let: with the tenant in place or empty

Sell with the tenant staying, or empty. Without the tenant's agreement, ground 1A needs four months' notice and cannot be used in the first year. Plus the EPC and the 60-day tax deadline.

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Capital gains tax 60-day report

When you sell a UK home that is not your main home and owe capital gains tax, you must report and pay it to HMRC within 60 days of completion.

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Ground rent

A yearly payment a leaseholder makes to the freeholder under the lease. For most new long residential leases since 30 June 2022 it is limited to a peppercorn (nothing).

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Leasehold

Owning a home for a fixed number of years under a lease from the freeholder. Most flats in England are leasehold.

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Material information

The facts about a home a person needs to decide whether to rent or buy it, such as the rent or price, council tax band, EPC and any known risks, which an advert must not leave out.

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Service charge

What a leaseholder pays the freeholder or managing agent towards the costs of the building: repairs, cleaning, insurance and management of the shared parts.

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Unique property reference number (UPRN)

A number of up to 12 digits that identifies every addressable place in Great Britain, such as a home, a flat or a building, for its whole life.