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.

Document

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

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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