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Capital Gains Tax Experts
UK Non-Resident CGT Specialists

Non-Resident Capital Gains Tax on UK Property and Assets

Expert non-resident CGT advice for individuals living abroad with UK property or assets. We handle NRCGT returns, property disposals, and UK asset sales for expats, overseas residents, and returning UK nationals.

GET FREE CONSULTATION +44 (0)1204 859315
HMRC Compliant
ACCA
2026/27 Tax Rates
Manchester and Nationwide
International Tax Expertise
Understanding Non-Resident CGT

Non-Resident CGT on UK Property and Assets

Non-residents are subject to UK Capital Gains Tax on disposals of UK property and land. Since April 2019, non-residents are also subject to CGT on indirect disposals of UK property through property-rich companies. Since April 2015, residential property disposals by non-residents have required reporting to HMRC within 60 days.

The CGT rates for non-residents are the same as UK residents — 18% on residential property gains for basic rate taxpayers and 24% for higher rate taxpayers (from October 2024). Commercial property and indirect disposals are taxed at 18%/24% from the same date.

Non-resident CGT is one of the most complex areas of UK tax, involving residency rules, double taxation treaties, the temporary non-residence rules, and the rebasing elections available from April 2015. Our Manchester specialists handle all aspects of non-resident CGT compliance and planning.

Non-Resident CGT Rates (2026/27)

Residential Property (Basic Rate)18%
Residential Property (Higher Rate)24%
Commercial Property18-24%
Property-Rich Companies18-24%
NRCGT Return Deadline60 Days
Annual Exempt Amount3,000 GBP
Rebasing DateApril 2015
Our Non-Resident CGT Services

Expert Non-Resident CGT Compliance and Planning

NRCGT Return Filing (60-Day)

We prepare and submit your 60-day NRCGT return following a UK residential property disposal, ensuring on-time filing to avoid HMRC penalties.

Residency Status Review

We confirm your UK tax residency status using the Statutory Residence Test (SRT) to determine whether NRCGT applies to your disposal.

April 2015 Rebasing

For non-residents, CGT on UK residential property is based only on gains from April 2015. We calculate the rebased value and ensure you are not taxed on pre-2015 gains.

Double Tax Treaty Advice

We advise on UK double tax treaties to determine whether CGT paid in the UK can be offset against your overseas tax liability, preventing double taxation.

Temporary Non-Residence Planning

The temporary non-residence rules can catch gains made while living abroad if you return to the UK within 5 years. We advise on the implications before you return.

Property-Rich Company CGT

Non-residents may be subject to CGT when disposing of shares in a company where 75% or more of its value derives from UK land. We advise on this complex area.

Who We Help

Non-Resident CGT for All International Situations

UK Expats

Living abroad and selling your UK property? We handle NRCGT returns and ensure your rebasing election is correctly applied.

Overseas Investors in UK Property

Non-UK residents investing in UK residential or commercial property face specific CGT rules. We ensure compliance and minimise your CGT liability.

Returning UK Nationals

Returning to the UK? The temporary non-residence rules may trigger CGT on gains made while abroad. We advise on the implications and planning opportunities.

Non-Resident Companies

Non-resident companies holding UK property face CGT on disposals. We advise on corporate CGT compliance and structuring for UK property investments.

Trustees and Estates

Non-resident trustees and deceased estates with UK property interests face specific CGT obligations. We handle all aspects of non-resident trust and estate CGT.

Property-Rich Shareholders

Shareholders in companies with 75%+ of value in UK land may face non-resident CGT. We advise on this extended charge and tax mitigation strategies.

Frequently Asked Questions

Non-Resident CGT Questions Answered

Do I pay CGT as a non-resident selling UK property?
Yes. Non-residents are subject to UK CGT on disposals of UK residential property (since April 2015) and UK commercial property and indirect property disposals (since April 2019). You must file a Non-Resident CGT return within 60 days of completion and pay any tax due at the same time. Failure to file within 60 days results in automatic HMRC penalties.
What is the 60-day NRCGT reporting rule?
From October 2021, UK residents and non-residents must report and pay CGT on UK residential property disposals within 60 days of completion. For non-residents, this applies to all UK property (residential and commercial) since April 2019. The 60-day clock starts from the completion date, not the contract date. Missing the deadline results in automatic late filing penalties from HMRC starting at 100 GBP.
How is non-resident CGT on UK property calculated?
Non-resident CGT on residential property is calculated on the gain arising since April 2015 (or full gain if you choose the time apportionment or actual gain method). You deduct allowable costs (legal fees, stamp duty, improvement costs) and your annual exempt amount of 3,000 GBP. The resulting gain is taxed at the same rates as UK residents — 18% or 24% for property. We calculate the most beneficial method for your situation.
Can I use double tax treaties to reduce UK NRCGT?
Most UK double tax treaties do not exempt non-residents from UK CGT on UK property — HMRC specifically has the right to tax UK property gains under most treaties. However, the treaty may allow you to offset UK CGT paid against your home country tax liability on the same gain, preventing double taxation. The position depends on your specific country of residence and treaty provisions. We advise on treaty positions for all major jurisdictions.
What are the temporary non-residence rules for CGT?
If you leave the UK, make capital gains while non-resident, and then return to the UK within 5 tax years, those gains may be brought into UK CGT charge in the year of your return. This catches people who leave the UK to realise gains tax-free and quickly return. The rules apply to all asset types, not just property. We advise expats on these rules before they leave and before they return to the UK.

Expert Advice on Non-Resident CGT

Manchester's specialists in non-resident CGT compliance and planning. We handle UK property disposals for clients worldwide.

GET FREE CONSULTATION +44 (0)1204 859315
Tax Disclaimer: The information on this page is for general guidance only and does not constitute personalised tax advice. Non-resident CGT rules are complex and based on 2026/27 HMRC guidelines which are subject to change. Always seek qualified professional advice. Capital Gains Tax Expert is a UK-registered tax advisory firm.
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