Date posted: 11th Jul 2025
If you’re a non-UK resident and you sell UK residential or commercial property, you may be liable to UK Capital Gains Tax (CGT)—even if you live abroad and pay tax elsewhere.
Which Sales Are Taxable?
- Residential property (houses, flats, buy-to-lets, holiday homes)
- Commercial property (shops, offices, land)
- Indirect disposals, such as selling shares in a property-rich company
Even gifts or sales below market value of these assets can trigger a CGT charge for a non-UK resident selling UK property.
Reporting and Payment Deadlines
You must:
- Report the sale to HMRC within 60 days of completion (even if there is no tax due).
- Pay any tax due within the same 60-day period.
Failing to report or pay on time can result in penalties and interest.
Planning Tips
Gather all relevant sale information early—such as the original purchase price, legal fees, selling costs, and improvement expenses.
Depending on the asset sold, you may need a professional property valuation.
Check if Private Residence Relief applies, especially if the property was your home at any time.
Be aware of the temporary non-resident rules, which may affect your UK tax status.
Need Help Reporting a UK Property Sale?
If you’re a non-UK resident selling UK property, we can guide you through your CGT responsibilities and manage your HMRC reporting requirements.
Contact us before your sale completes—early advice can reduce your tax bill and help you avoid late-filing penalties.
