Skip to main content

UK: Updated HMRC guidance on real estate investment trusts (REITs)

Updates to reflect legislative amendments introduced by Finance Acts 2022 to 2024  

Share
May 1, 2025

HM Revenue and Customs (HMRC) updated its guidance on real estate investment trusts (REITs) to reflect legislative amendments introduced by Finance Acts 2022 to 2024 and provide additional clarity in certain other areas, including:

  • Non-close condition
  • Overseas equivalent of UK REIT
  • Listing condition
  • Capital allowances
  • Three-year development rule

Read a May 2025 report prepared by the KPMG member firm in the UK

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline