Capital gains tax for non-residents
Once non-resident you are outside UK CGT on most assets. The big exception is UK land and property — and it comes with a 60-day report you must file even on a loss.
Once you are non-resident you are outside UK CGT on most assets — shares, funds, foreign property. The big exception is UK land and property: gains stay within UK CGT (NRCGT), and you must report the disposal within 60 days of completion even if there is no tax to pay. The 5-year rule can also claw back gains on a short absence (gov.uk CGT for non-residents; HS307, 2026; HS278, 2026; 2026/27).
Jump to a section
What UK gains do non-residents still pay?
Non-residents stay within UK CGT on UK land and property:
- UK residential property — gains since 6 April 2015.
- All UK land plus certain indirect disposals — since 6 April 2019 (an indirect disposal being the sale of an entity that derives ≥75% of its value from UK land where you hold, or held in the prior two years, a ≥25% interest).
Gains on other assets (shares, funds, foreign property) are outside UK CGT once non-resident — unless the 5-year rule applies.
What is the 60-day report?
Do you pay on the whole gain?
No — you generally pay only on the gain since the asset came into the regime. Default rebasing is to market value at 5 April 2015 (residential) or 5 April 2019 (other UK land); time-apportionment or whole-period methods can be elected where they give a better result. You keep the £3,000 annual exempt amount (2026/27, frozen) as a non-resident.
Selling a UK property?
Estimate the gain, the tax and the 60-day deadline — with rebasing handled.
Common questions
Do non-residents pay UK capital gains tax?
Generally no — once non-resident you are outside UK CGT on most assets (shares, funds, foreign property). The big exception is UK land and property: gains on UK residential property (since 6 April 2015) and all UK land and indirect disposals (since 6 April 2019) stay taxable, with a 60-day report. The 5-year rule can also claw back gains on a short absence. (gov.uk CGT for non-residents; HS278, 2026; 2026/27.)
What is the 60-day CGT report for non-residents?
A non-resident who disposes of UK land or property must report the disposal and pay any CGT within 60 days of completion, through the UK Property Account — and must report even if there is no tax to pay or a loss was made. The gain also goes on the Self Assessment return. (gov.uk CGT for non-residents; 2026/27.)
Do I pay UK CGT on the whole gain or just since I left?
Generally just the gain since the asset came into the regime: rebasing is to market value at 5 April 2015 for residential property and 5 April 2019 for other UK land, though time-apportionment or whole-period methods can be elected. You keep the £3,000 annual exempt amount (2026/27). (gov.uk CGT for non-residents; CG73795; 2026/27.)