Guidance

Pay non-residents Capital Gains Tax

How and when to 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’s died
  • non-resident who is a partner in a partnership
  • non-resident trustee
  • non-resident company that’s regarded as ‘closely held’

If you’re a UK resident who’s 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’re overseas you may have to pay non-resident Capital Gains Tax.

Report the sale (disposal)

You’ll need to report the sale to HMRC. After you’ve done this we’ll email you a payment reference and details of how to pay.

Finding your reference number

HMRC will email you a reference number after we get 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

You must 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 give your bank 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.

Published 6 April 2015
Last updated 18 September 2018 + show all updates
  1. Guidance on paying by cheque through the post has been updated.
  2. Guidance on how to pay by cheque has been updated.
  3. Bank details for overseas payments has been updated.
  4. The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.
  5. First published.