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Whether you're an offshore RLWT person or not, you need to complete this form when the following apply:
There's a table in page 7 of this form to help you work out the exact dates.
If you're an offshore RLWT person your property sale is liable for RLWT.
If more than one person owns the property, each person selling or disposing of the property needs to complete their own declaration.
If the seller is a trust or estate, a single trustee or executor of the estate may complete this form on its behalf.
After you've completed this form, give the form and any original supporting documents to your withholder. If you: