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What is Non-resident Capital Gains Tax?
Last verified 31 October 2026
Non-resident Capital Gains Tax is the Capital Gains Tax charged when someone who is not UK resident disposes of UK property or land, residential or not. The disposal must be reported to HMRC even if no tax is due or there is a loss.
Why it matters to landlords
For completions on or after 27 October 2021 you must report and pay within 60 days of the sale. The earlier deadline was 30 days. Late reporting or payment can bring interest and a penalty. Trustees of non-UK resident trusts and personal representatives selling for a deceased person who lived abroad are also covered. Non-resident companies are not: they pay Corporation Tax on these gains instead.
You report online through a Capital Gains Tax on UK property account or by post, and HMRC then sends a 14 digit payment reference starting with x. You will need the property address, the acquisition, exchange and completion dates, the values when acquired and sold, and the costs of buying, selling and improving. An agent can report for you once you set up an account and accept their access request.
Example
Tomas lives in Spain and sells the UK flat he has let out, with completion on 12 March 2027. He must report by 11 May 2027, which is 60 days later, even if the sale produces a loss. He gathers the purchase price, solicitor fees and a £9,000 extension invoice for the report.
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Related terms
- 60 day Capital Gains Tax reporting
- Capital Gains Tax (CGT)
- Non-Resident Landlord Scheme
- Base cost
- Enhancement expenditure