Tax when you sell property
Selling overseas property
You pay Capital Gains Tax when you ‘dispose of’ overseas property if you’re resident in the UK.
There are special rules if you’re resident in the UK but your permanent home (‘domicile’) is abroad.
You may also have to pay tax in the country you made the gain. If you’re taxed twice, you may be able to claim relief.
If you’re non-resident
Non-residents may have to pay UK tax on overseas property if they return to the UK within 5 years of leaving.