Capital Gains Tax for non-residents – Sales of UK Residential Property

Capital Gains Tax for non-residentsNon-resident individuals are responsible for advising HMRC of sales of UK property and may be liable for CGT on gains made from 6 April 2015 to the date of sale.  The gain will need to be reported on a Non-Resident Capital Gains Tax Return (NRCGT return) and the CGT is payable 30 days after the date the property sale is completed.  If the taxpayer is already within the UK Self-Assessment Regime, the disposal still needs to be reported within 30 days of completion of the sale, but the tax can be paid as part of their normal end of year tax payment.

If a property was jointly owned each owner must tell HMRC about their own gain or loss.


Last updated: 11 April 2019