UK Non-Resident Capital Gains Tax on UK Property
Non-residents who sell UK residential or commercial property must report and pay any Capital Gains Tax to HMRC within 60 days of completion — regardless of whether they file an annual Self Assessment return. This is a strict and frequently missed deadline. We handle your Non-Resident CGT return on time, correctly calculating the gain using permitted deductions, principal private residence relief, and historic cost basis rules.
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- ✓Self Assessment tax return
- ✓Employment and basic self-employment income
- ✓Basic reliefs and allowances
- ✓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 Non-Resident Capital Gains Tax on UK Property
What is the 60-day NRCGT reporting requirement?
Since April 2020, all non-UK residents selling UK property must report the disposal and pay any CGT owed to HMRC within 60 days of completion. This is separate from Self Assessment and applies even if no tax is owed (though HMRC may accept a nil return). Missing the deadline results in automatic penalties.
How is the capital gain calculated for UK property?
The gain is the sale price minus the original purchase price, legal and estate agent costs on acquisition and disposal, and the cost of capital improvements. If you lived in the property as your main residence for any period, Principal Private Residence relief can reduce or eliminate the gain.
I lived in the property before moving abroad — does that reduce my CGT?
Yes. The period you lived in the property as your only or main residence qualifies for Principal Private Residence relief, which eliminates CGT for that proportion of the ownership period. The final nine months of ownership also always qualifies for relief, regardless of whether you lived there.
Do I also need to include the disposal on my annual Self Assessment return?
If you are already required to file an annual SA return, you must also include the property disposal on your SA return for the relevant tax year. The NRCGT return is an immediate 60-day obligation; the SA return is the annual reconciliation. Both are required.
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Each country has its own DTA provisions, local tax authority, and HMRC complexities. Find your specific country guide below.
