Pay Capital Gains Tax for non-residents
How and when you must pay your non-resident Capital Gains Tax.
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 HM Revenue and Customs (HMRC). After you’ve done this HMRC will send you, via email, a payment reference and details on how to pay.
Finding your reference number
HMRC will send you a reference number by email following receipt of 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.
- 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.
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|
If you need to provide your bank with HMRC’s banking address it is:
Barclays Bank PLC
1 Churchill Place
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.
Don’t 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
You don’t 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.
If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.
Published: 6 April 2015
Updated: 31 March 2016
- Bank details for overseas payments has been updated.
- The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.
- First published.
From: HM Revenue & Customs
Related guides: Capital Gains Tax for non-residents: UK residential property