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HMRC is cracking down on second home sales - with £256 million made from thousands of Capital Gains Tax (CGT) compliance checks.

The amount netted last year is the highest total in at least five years, according to analysis by BCLP, the international law firm. According to data obtained by BCLP from HMRC, the number of CGT compliance checks completed by HMRC jumped from 7,769 in 2023/24 to 10,063 in 2024/25, a jump of nearly a third (30 per cent) in just one year.

The amount of additional tax collected surged from £182 million to £256 million over the same period, an increase of 41 per cent. Kate Ison, Partner at BCLP, commented: “HMRC’s compliance activity around CGT has scaled up significantly, with more checks completed and more tax recovered than in previous years.

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