Here are the new rates from 1 December 2013 which show a reduction in most situations
If you let out a UK residence you are naturally liable to UK income tax on the net profit. That is the case even if you are not tax resident in the UK, but that does not mean you have to pay any CGT on the gain on sale if you live abroad
A gain arising on a property which has been your private residence throughout your period of ownership is exempt from CGT. There are deemed period of occupation rules which may help to provide an exemption from CGT even if you were not living in the property at the time.
A new penalty regime for RTI comes in from 6 April 2014, to encourage compliance with the information and payment obligations.
Following consultation there will be new tax reliefs to encourage and promote indirect employee ownership. This will represent a possible alternative exit route from your business, with full CGT exemption where you pass a controlling interest to your staff via an employee ownership trust from April 2014.