Capital gains tax on non-residents selling UK properties

From 6 April 2015 non-residents selling UK residential property will need to inform HMRC and may also have to pay Capital Gains Tax on the gains they make.

The new rules will affect:

  • non-resident individuals
  • non-resident trustees
  • personal representatives of non-resident deceased persons
  • certain non-resident companies (generally those controlled by 5 or less persons)
  • some UK resident individuals disposing of UK property when abroad
  • any of the above who are partners in a partnership

Only the amount of the overall gain relating to the period after 5 April 2015 is chargeable to tax.

The rate of tax is the same as for UK resident individuals and trusts (18% or 28% for individuals, 28% for trusts) as is the availability of the annual exempt amount.  The CGT tax rate for non-resident Companies will be 20% and indexation allowance will be available.




RKG Consulting provides tax, immigration and accounting solutions. Our principal adviser is a "Chartered Tax Adviser" and is also an OISC-licensed immigration practitioner. We can provide a seamless service incorporating both tax and immigration solutions. If you have any queries, please feel free to contact us by telephone: +44 77 66 828 851
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