Non-Resident Capital Gains Tax (CGT) Filings on UK Property Sales

Non-Resident CGT applies to disposals of UK land or property by individuals, companies, and trustees who are not resident in the UK. The legislation applies to:

• Direct disposals of residential and commercial property
• Indirect disposals of UK property-rich entities
• Properties held via partnerships or trust structures

Sellers must file a return within 60 days of completion and may be required to make a payment on account of any tax due. Penalties apply for late or inaccurate filings.

Our Expertise

If you are a non-UK resident disposing of UK property, you are likely required to file a Non-Resident Capital Gains Tax (NRCGT) return with HMRC. At BCR, our team of experts specialise in assisting clients with these filings to ensure compliance, accuracy, and peace of mind.

Our Approach

We begin by confirming your residence and the nature of the asset being sold. We then assess the appropriate CGT regime based on the type of property and its acquisition date. Our team prepares the return, ensures accurate calculations, and submits the filing to HMRC within the required timeframe.

Where applicable, we provide advice on remittances, mixed fund treatment, and interaction with other UK or overseas tax positions.

Whether the property is residential or commercial, and whether it is held personally, through a company, or via a trust, our team supports you throughout the process to ensure all reporting requirements are met within HMRC’s deadlines.

Who we support:

• Non-UK resident individuals with residential or commercial property in the UK
• Offshore companies or trusts disposing of UK assets
• Former UK residents selling retained UK real estate
• Executors or trustees managing UK property disposals
• International families and investors with multi-jurisdictional holdings

Our Services

We provide the support with the following:

• Reviewing your UK tax residence status
• Determining the relevant CGT calculation method (rebasing or time apportionment)
• Calculating the gain on disposal of the property
• Preparing and submitting the NRCGT return within the 60-day timeframe
• Advising on applicable reliefs such as main residence relief, business relief, or capital losses
• Arranging any required payment on account to HMRC
• Liaising with HMRC and your UK property advisers

Our values delivered

Excellence: Technical precision and a clear understanding of UK non-resident CGT rules
Delivery: Prompt filings that meet HMRC deadlines every time
Respect: Personalised support for international clients with complex profiles
Elegance: A streamlined process that fits around your property transaction

Why BCR Pro

Non-resident tax reporting can be complex and time sensitive. At BCR Pro, we combine technical skill with a practical, responsive approach to ensure that your UK property disposal is dealt with smoothly and professionally. We help clients reduce the risk of penalties and avoid unnecessary tax exposure.