Guidance

Capital Gains Tax for non-UK residents: sales and disposals of UK residential property

This document provides more information for non-UK residents who dispose of UK residential property.

• From: HM Revenue & Customs
• Published: 18 March 2015

This publication was withdrawn on 6 April 2020

This content is no longer government policy.

You’ll need to tell HMRC about Capital Gains Tax on UK property or land if you’re non-resident.

Documents

Capital Gains Tax for non-UK residents: sales and disposals of UK residential property

PDF, 464 KB, 7 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

From 6 April 2015, individuals, trustees, and certain companies who are not resident in the UK and sell a UK residential property need to notify HM Revenue and Customs of the transaction. This is because the proportion of any overall gain that relates to the period after 5 April 2015 is chargeable to tax.

Published 18 March 2015