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.
Get started with your filingWho this is for
- ✓ Non-UK residents selling a UK residential property they own directly
- ✓ Non-residents selling UK commercial property or land
- ✓ Expats who previously lived in a UK property and are now selling it
- ✓ British nationals living abroad who inherited UK property and are selling it
- ✓ Non-residents selling UK property through a trust or partnership interest
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 NRCGT return — 60-day post-completion CGT report and payment (online or paper RES1)
- 2 SA100 with SA108 — Capital gains supplement on annual Self Assessment return (if also required)
- 3 SA109 — Residence supplement confirming non-resident status
- 4 Letting relief and principal private residence relief calculations where applicable
Documents usually needed
- 📄 Conveyancer or solicitor completion statement showing sale proceeds and costs
- 📄 Original purchase documents showing acquisition date and price
- 📄 Records of all improvement expenditure (building works, extensions, refurbishments)
- 📄 Evidence of any periods of principal private residence
- 📄 Any prior HMRC correspondence or prior year capital gains tax returns
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
Tell us about the property: original purchase price, sale price, any improvements, and periods of occupation
We calculate the taxable gain, applying principal private residence relief if applicable
A qualified UK tax professional prepares and submits the NRCGT return to HMRC within 60 days of completion
We advise on the tax due and the payment deadline to avoid interest charges
When human review matters
- ⓘ The 60-day reporting and payment deadline runs from the completion date — even if you need an extension on other tax obligations
- ⓘ Principal private residence relief can significantly reduce or eliminate the CGT if you lived in the property
- ⓘ UK non-residents are taxed at the non-resident CGT rates (18% basic rate / 24% higher rate for residential property)
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Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ 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.