Non-UK residents are liable for UK Capital Gains Tax (CGT) on certain disposals.

This is a freeview 'At a glance' guide to Non-residents & CGT.

The disposals include:

  • All chargeable assets: where non-residence is short-term or temporary, see SRT: Statutory Residence Test.
  • UK property, when statutory non-resident.
  • Disposals must be reported within 60 days of conveyance (30 days for disposals before 27 October 2021), see Non-resident CGT: UK property

We also have a handy summary table, see Different ways of taxing UK property


Oak ad
Are you enjoying our content? 

Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.

Register with us now to receive our receive our FREE SME Topical Tax Update & newletter.