Guidance

Pay Capital Gains Tax for non-residents

How and when you must pay your non-resident Capital Gains Tax.

Overview

You may have to pay non-resident Capital Gains Tax if you dispose of UK residential property and you’re either a:

  • non-resident individual
  • personal representative of a non-resident who has died
  • non-resident who is a partner in a partnership
  • non-resident trustee
  • non-resident company that is regarded as ‘closely held’

If you’re a UK resident who is non-resident for part of the year you may have to pay Capital Gains Tax. If you sell a UK residential property in the part of the tax year when you are overseas you may have to pay non-resident Capital Gains Tax.

Report the disposal

You’ll need to report the disposal to HMRC. After you’ve done this HMRC will email you a payment reference and details on how to pay.

Finding your reference number

HMRC will email you a reference number after they receive your non-resident Capital Gains Tax return. The charge reference number is made up of 14 or 15 characters, starting with an X.

How much time to allow

Make sure you pay HMRC by the deadline or you may have to pay a penalty and interest.

The time you need to allow depends on how you pay.

Payment method Time allowance
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
Bacs 3 working days
Post 3 working days

Make sure your payment reaches HMRC on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).

Ways to pay

You can pay non-resident Capital Gains Tax by Faster Payments, CHAPS or Bacs to HMRC’s account.

Bank details for online or telephone banking, CHAPS, Bacs

Sort code Account number Account name
08 32 10 12001020 HMRC Shipley

You’ll need your reference number.

Your payment may be delayed if you use the wrong reference number.

Payments by:

  • Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
  • CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
  • Bacs usually take 3 working days

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

You should use these details to pay non-resident Capital Gains Tax from an overseas account.

Account number (IBAN) Bank identifier code (BIC) Account name
GB03BARC20114783977692 BARCGB22 HMRC Shipley

If you need to provide your bank with HMRC’s banking address it is:

Barclays Bank PLC
1 Churchill Place
London
E14 5HP
United Kingdom

By cheque through the post

Send your cheque made payable to ‘HM Revenue and Customs only’ followed by your non-resident Capital Gains Tax reference number.

If you’re sending a cheque for more than one property please list each dwelling and note the payment reference against each amount.

Do not fold the cheque or fasten it to other papers.

You should allow 3 working days for your payment to reach HMRC. This will take longer if posting from overseas.

HM Revenue and Customs
Direct
BX5 5BD

You do not need to include a street name, city name or PO box with this address.

If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.

Published 6 April 2015
Last updated 23 April 2018 + show all updates
  1. Guidance on how to pay by cheque has been updated.
  2. Bank details for overseas payments has been updated.
  3. The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.
  4. First published.