Tax on your UK income if you live abroad

Selling or inheriting assets

If you’re not a UK resident, you don’t usually pay either:

When you might be taxed

You’ll only have to pay Capital Gains Tax if:

If you inherited the asset

You’ll only have to pay Inheritance Tax if both:

The normal rules for paying Income Tax apply if you get income from something you’ve inherited, for example rental income from a UK property.

If you’re a non-resident and you inherit a UK residential property you have to pay tax on any gains you make when you sell it. You don’t pay tax if you inherit and sell other assets, for example UK shares.