CG73740 - Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: Introduction
In principle, all UK residential property should be within the charge to non-resident CGT. The legislation therefore provides a wide definition of what constitutes a disposal of a UK residential property interest.
There are, however, some cases where as a matter of policy it would not be appropriate to charge non-resident CGT. Exclusions are therefore provided for such property as hospitals, prisons, homes for the elderly and hotels. An exemption is also provided for certain student accommodation, but this only applies in the particular type of cases specified in the legislation.
In addition, there are special provisions for cases where a property is unsuitable for use as a dwelling because of damage; or because of works to demolish it or convert it to non-residential use. The legislation provides exemptions for such cases, but there are various safeguards to ensure that only bona fide cases are able to benefit.