Policy paper

Capital Gains Tax: non-resident capital gains

This tax impact and information note is about various administrative changes to the rules for non-resident capital gains.

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Non-resident capital gains

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Draft legislation (accessible version)

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Draft legislation

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Details

This measure has various changes to the rules for non-resident capital gains. These include amending the definition of a property rich entity from 26 November 2025 and other administrative changes that clarify the legislation.

They will take effect from 1 April 2026 for companies and 6 April 2026 for individuals.

Published 26 November 2025