If you’re a non-resident who sells or disposes of UK property, you may need to file a non-resident Capital Gains Tax (CGT) return. Many people are surprised to learn that this requirement applies even if no tax is due, or if you’ve made a loss. Missing the deadline can result in penalties, so it’s important to understand the process.
This blog explains when you need to file, how to submit the return, and what to watch out for.
- Who needs to file a non-resident CGT return?
You must file if you are not UK tax resident and dispose of:
- UK residential property (since April 2015)
- UK non-residential property (since April 2019)
- Rights to property, such as shares in a company deriving at least 75% of its value from UK land
It applies whether you sell, gift, or transfer the property.
Important: Even if you make no gain, a loss, or expect to pay no tax (e.g. because of private residence relief or using your annual CGT allowance), you must still file a return.
- Deadlines to file
- You must file and pay the CGT within 60 days of the completion date (the day the sale is finalised and money changes hands).
- How to file a non-resident CGT return
You cannot file this return on paper (except in limited circumstances). Instead, you must use HMRC’s online service.
Step 1: Create a Government Gateway account
- Go to the HMRC website
- Set up a Government Gateway ID if you don’t already have one. You will also need to prove your ID. If you have a Non UK passport, this will need to be done via the gov.uk ID check app.
- If you already have a Govt Gateway ID, you will need to let us know the login details for this. This is so we can start and complete the CGT return.
Step 2: Register for the service
- You will need to provide us with the following information:
- property address and postcode
- date you got the property
- date you exchanged contracts when you were selling or disposing of the property
- date you stopped being the property’s owner (completion date)
- value of the property when you got it
- value of the property when you sold or disposed of it
- costs of buying, selling or making improvements to the property
- details of any tax reliefs, allowances or exemptions you’re entitled to claim
- property type, if you’re a non-resident
- 2 Forms of Photo ID (e.g. Passport and Drivers License) and 1 Form of address ID (e.g. Utility bill/tax letter)
- NI Number
- We will then register for the Capital Gains Tax on UK Property account.
- We will prepare the workings and once authorised, we will file the return.
Step 4: Pay any tax due
- If tax is owed, payment must be made within the 60-day deadline.
- Payment options include online banking, debit card, or international bank transfer.
- Interaction with a Self-Assessment tax return
- If you are required to file a UK Self-Assessment tax return, you must also include the disposal there.
- The 60-day non-resident CGT return is in addition to your annual tax return, not instead of it.
- Penalties for missing deadlines
If you miss the 60-day filing deadline:
- £100 fixed penalty applies immediately.
- Further penalties can build up the longer the delay.
- Interest will also be charged on late payments of tax.
- Practical tips
- Instruct your solicitor early: Ask them to provide the completion statement and relevant figures quickly.
- Don’t wait until tax year-end: Many non-residents mistakenly believe they can just declare it on their annual return. The 60-day rule is strict.
This information is correct as of September 2025