Nomadic.Tax
JURISDICTION/UK AUTHORITY/HMRC TAX YEAR/2024–25 CLUSTER/UK

UK Capital Gains Tax Filing for Non-Residents

Non-UK residents who dispose of UK property are subject to UK Capital Gains Tax and must file a Non-Resident Capital Gains Tax (NRCGT) return within 60 days of completion — regardless of whether any CGT is owed. Since 2019, this extended to all UK property (not just residential). Failure to file within 60 days incurs automatic penalties. We prepare NRCGT returns promptly to ensure compliance with this strict deadline.

Start your return
APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ Non-UK residents who sold UK residential property
✓ Non-residents who disposed of UK commercial property (since April 2019)
✓ Expats who sold their former UK home after leaving the UK
✓ Non-resident investors who sold UK property assets
FILING RECORD/FORMS THAT MAY APPLY

What this filing may involve

Every situation is different. The forms below commonly apply — your specific filing may vary.

HMRC Non-Resident CGT Return — filed within 60 days of completion
SA108 — Capital Gains supplementary pages on the annual Self Assessment return
Calculation of CGT using the NRCGT rules (including April 2015 rebasing for residential property)
DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ Sale completion statement (showing completion date and net proceeds)
■ Original purchase documents (date of purchase and purchase price)
■ Records of any improvements to the property (which increase base cost)
■ Solicitor correspondence confirming the completion
■ Prior year CGT computations if losses are being carried forward
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

AI-assisted preparation with licensed professional review — every time.

1
INFORMATION
We calculate the CGT using NRCGT rules, applying any rebasing, PRR, or reliefs available
2
DOCUMENTS
The 60-day NRCGT return is prepared and filed with HMRC promptly after you notify us of completion
3
AI PREPARATION
Any CGT due is included in the return — payment is due at the same time as filing
4
PROFESSIONAL REVIEW / E-FILE
A UK tax specialist reviews the CGT computation and files before the 60-day deadline
PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ The 60-day clock starts from the date of completion — not exchange of contracts
ⓘ Private Residence Relief can reduce CGT on a former main residence even as a non-resident
ⓘ Annual CGT exemption (£3,000 for the 2024/25 tax year) may be available to non-residents in some circumstances
Authority Guide

Independent research and educational guidance from the Nomadic Tax Institute.

UK Capital Gains Tax Guide for Non-Residents →

Relevant plans

Choose the package that best fits your situation, or view all plans.

Leaver / Non-Resident
£149
For people leaving the UK or already non-resident with UK income.
  • ✓Statutory Residence Test & split-year review
  • ✓Non-resident landlord and UK property income
  • ✓UK company salary/dividends for non-residents
Start your return
UK Plus
£199
For more complex returns with multiple income sources.
  • ✓Everything in Leaver / Non-Resident
  • ✓Multiple properties or investment types
  • ✓Additional advisory support as needed
Start your return
REFERENCE/COMMON QUESTIONS

Frequently asked questions about UK Capital Gains Tax Filing for Non-Residents

What is the deadline for reporting UK property CGT as a non-resident?

60 days from the date of completion. This is a strict deadline — penalties apply automatically from day 61. The 60-day return is separate from the annual Self Assessment return, though the gain must also be included on SA108 for the relevant tax year.

How is the CGT calculated for non-residents?

For residential property acquired before April 6, 2015, you can choose to rebase to the April 5, 2015 market value (meaning only gains from 2015 onwards are taxable). For property acquired after that date, full gains from the date of purchase are taxable. We calculate which method produces the better outcome.

Does Private Residence Relief reduce my CGT as a non-resident?

Yes, if the property was previously your main residence, PRR can reduce or eliminate CGT. There are specific conditions for non-residents, including rules about the 'qualifying period of occupation' and the final period exemption. We calculate PRR as part of our CGT computation.

Who is this for?

Browse by your situation for tailored guidance and the right package.

UK Non-Residents Non-residents selling UK residential property who must report CGT within 60 days. See who this is for → UK Landlords Abroad Non-resident landlords selling UK buy-to-let property subject to capital gains tax. See who this is for →

Related filing services

UK Non-Resident Landlord Tax Return → View filing service UK Tax Return for Expats with UK Property → View filing service UK Self Assessment for Non-Residents → View filing service See All Pricing & Plans → View pricing & packages

If you live abroad — guides by country

Each country has its own DTA provisions, local tax authority, and HMRC complexities. Find your specific country guide below.

SpainFranceUAEAustraliaGermanyNetherlandsPortugalThailandCanadaSingaporeIrelandSouth Africa All countries →

Ready to get your Non-Resident CGT filing handled?

AI-assisted preparation, reviewed and e-filed by licensed professionals. Fixed price, no surprises.

Start your filing today