To file a non-resident CGT return, you create a Capital Gains Tax on UK property account on GOV.UK, enter the details of the sale and your gain or loss, and submit it within 60 days of completion. HMRC then gives you a payment reference so you can pay any tax due by the same deadline. If you cannot use the online service, you can ask HMRC for a paper form, or let an accountant file for you.
Every non-resident who sells or gives away UK property or land must file this return, even if no tax is due. The official starting point is GOV.UK’s report and pay your Capital Gains Tax service.
This guide explains how to file a non-resident CGT return step by step, what information you need, how to pay from abroad, and how to avoid the mistakes that cause penalties.
Who Needs to File a Non-Resident CGT Return?
You need to file a non-resident CGT return if you are not UK resident in the tax year of the sale and you dispose of:
- a UK house, flat or buy-to-let,
- UK commercial property or land, or
- shares in a UK property-rich company where you hold 25% or more.
The deadline is 60 days from completion. Our guide to the non-resident CGT 60 day rule explains how the deadline is counted, and our guide on whether non-residents have to pay Capital Gains Tax in the UK covers residence status.
Information You Need Before You Start
The online form cannot be saved part way through, so collect everything first:
| Information | Where to find it |
|---|---|
| Property address and postcode | Sale contract or completion statement |
| Purchase date and price | Original purchase completion statement |
| Market value at 5 April 2015 (homes) or 5 April 2019 (other property) | Professional valuation, if you owned it before those dates |
| Exchange and completion dates of the sale | Your solicitor’s completion statement |
| Sale price and selling costs | Completion statement and estate agent invoice |
| Improvement costs | Builders’ invoices for extensions or major works |
| Reliefs claimed | For example, Private Residence Relief for years it was your home |
If you owned the property before April 2015, compare the rebasing and time-apportionment methods first. Our non-resident CGT calculator gives a quick estimate.
How to File a Non-Resident CGT Return Step by Step
- Create a Government Gateway user ID if you do not already have one. Non-residents without a UK address can still register.
- Set up a Capital Gains Tax on UK property account. You will receive an account reference number. Read our guide to the UK property account for CGT.
- Start a new return and confirm that you are non-resident.
- Enter the property and sale details, including dates, values and your share if jointly owned.
- Choose your calculation method: rebasing, time apportionment or the whole-period gain.
- Enter costs and reliefs, then your estimated UK income for the year so HMRC can apply the 18% or 24% rate.
- Check and submit. Save the confirmation and note the payment reference.
- Pay any tax due by the 60-day deadline.
Filing by Post or Through an Accountant
If you cannot use the online service, you can ask HMRC for the paper form through its Capital Gains Tax enquiries line. HMRC’s page on reporting CGT on UK property by post explains who can use it. HMRC then sends a 14-digit payment reference starting with “X”.
Allow extra time for post from abroad, because the 60-day deadline still applies. Many non-residents use an accountant instead. You create the account, give the agent your account number and country of residence, then accept the authorisation email.
Worked Example: Filing a Non-Resident CGT Return
Aisha lives in Singapore. She completes the sale of her Manchester buy-to-let on 15 September 2026, so her deadline is 14 November 2026. Here is how she fills in the key figures:
| Return field | Entry |
|---|---|
| Sale price | £310,000 |
| Market value at 5 April 2015 | £220,000 |
| Selling costs | £5,000 |
| Improvement costs since April 2015 | £15,000 |
| Gain (rebasing method) | £70,000 |
| Annual exempt amount | £3,000 |
| Estimated UK taxable income | £0 |
| Tax: £37,700 at 18% + £29,300 at 24% | £6,786 + £7,032 |
| Total CGT to pay by 14 November 2026 | £13,818 |
If her figures change later, for example because her UK income turns out higher, she can amend the return online.
How to Pay CGT From Abroad
You can pay by bank transfer from a UK or overseas bank account, quoting your payment reference. International transfers can take several days, so pay well before the deadline. GOV.UK lists the current ways to pay Capital Gains Tax.
Common Mistakes on Non-Resident CGT Returns
- Not filing because there is no tax. Non-residents must file even for a loss or a nil gain.
- Counting from exchange. The 60 days run from completion.
- Using the original cost by default. Rebasing to 2015 often gives a lower gain.
- Ignoring UK income. It decides how much of the gain is taxed at 18%.
- Forgetting Self Assessment. If you file one, the gain must also go on it. See how to report CGT to HMRC.
Late returns attract penalties. Read our guide on what to do if you miss the CGT deadline if you are already late.
Frequently Asked Questions
How do non-residents report Capital Gains Tax in the UK?
They file a return through a Capital Gains Tax on UK property account within 60 days of completion, or on a paper form if they cannot use the online service. An accountant can also file on their behalf.
How do I file a UK tax return as a non-resident?
For a UK property sale, use the 60-day CGT return. If you also have UK income, such as rent, you may need a Self Assessment return as well, where the gain is reported again and the tax already paid is credited.
Do non-residents in the UK have to pay Capital Gains Tax?
On UK land and property, yes. Usually only the gain since April 2015 for homes, or April 2019 for other property, is taxed. See our guide to a non-resident selling UK property.
What are the tax implications for a non-resident selling UK property?
You may owe CGT at 18% or 24% on the gain, must report within 60 days, and may also be taxed in your country of residence. Most tax treaties let you claim credit for the UK tax paid.
Can I amend a non-resident CGT return?
Yes. You can amend it online through your property account, or by post if you filed on paper, usually within 12 months of the 31 January after the end of the tax year.
Get expert help: Every situation is different, so speak to a qualified capital gains tax accountant before you act. Our non-resident CGT team can review your figures, and we also work with clients looking for capital gains tax advice in Manchester and across the UK.
Conclusion
Filing a non-resident CGT return is mostly about preparation. Gather your valuation, dates and costs, set up your property account early, choose the calculation method that gives the lowest gain, and submit and pay within 60 days of completion.
If you are unsure about any figure, get it checked before you submit. Errors are easier to prevent than to correct.
For help filing your return, speak to our CGT returns team or our non-resident CGT specialists. Call us on +44 (0)1204 859315 or send us your question for a free initial consultation and a fixed-fee quote within 24 hours.
