CG-APP18-160 - Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Non-UK residents

1.6 Non-UK residents

From 6 April 2020, non-UK tax residents must use the CGT on UK Property Account service to report all disposals of an interest in UK property i.e. real estate, including where there is no tax to pay or a loss has been made. An interest in UK property includes:

  • Residential UK property or land
  • Non-residential UK property or land
  • Mixed use UK property or land (part residential and part non-residential)
  • Rights to assets that derive at least 75% of their value from UK land (indirect disposals)

Guidance on the rules affecting property disposals by non-residents which apply from 6 April 2019 can be found in CG73920p. Note that between 6 April 2019 and 6 April 2020 a different service was used by non- residents to report under these rules.

In a scenario where the user is not UK tax resident and not sure of their tax residence, the user should enter their country of residence as the country that they are expecting to spend the most time in during the tax year of disposal. This will allow the user to report their disposal but will not impact on the calculation of the CGT liability. Further information on determining residence status can be found in RDRM11000 .

Alternative sign-in process

If a non-resident cannot set up a Government Gateway account, for example, if they do not have a National Insurance number or UTR (Unique Tax Reference) they must use the alternative sign-in process that requires only an email address (validated by a code sent by email shortly after entering the email address) and the address of the property in the UK.

  1. Go to https://www.gov.uk/report-and-pay-your-capital-gains-tax/if-you-sold-a-property-in-the-uk-on-or-after-6-april-2020
  2. Scroll down to ‘Report and pay online’
  3. Then click ‘Sign in or create an account’
  4. This will take the user to a webpage with the URL https://www.access.service.gov.uk/login/signin/creds (this page cannot be accessed directly)
  5. Click on the Create sign in details (Ignore the Government Gateway boxes)
  6. Enter your email
  7. The user will receive a code by email
  8. Follow the on-screen instructions to complete registration

If the user is unable to receive a code to mobile phone via a text message or receive a code by voice call to a UK mobile or landline, the user may use an authentication app.