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.
Get started with your filingWho 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
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 HMRC Non-Resident CGT Return — filed within 60 days of completion
- 2 SA108 — Capital Gains supplementary pages on the annual Self Assessment return
- 3 Calculation of CGT using the NRCGT rules (including April 2015 rebasing for residential property)
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
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
We calculate the CGT using NRCGT rules, applying any rebasing, PRR, or reliefs available
The 60-day NRCGT return is prepared and filed with HMRC promptly after you notify us of completion
Any CGT due is included in the return — payment is due at the same time as filing
A UK tax specialist reviews the CGT computation and files before the 60-day deadline
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 allowance (£3,000 for 2024/25) may be available to non-residents in some circumstances
Deeper reading on NomadIcTax.org, our educational resource site
[INSERT: customer testimonial, e.g. "non-resident who sold a UK property in Sydney, Australia, saved money and stress using Nomadic.Tax"]
- non-resident who sold a UK property, Sydney, Australia
Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ Statutory Residence Test & split-year review
- ✓ Non-resident landlord and UK property income
- ✓ UK company salary/dividends for non-residents
- ✓ Everything in Leaver / Non-Resident
- ✓ Multiple properties or investment types
- ✓ Additional advisory support as needed
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.