/

Services

/

gains on UK property

Non-Resident Capital Gains Tax services

We file your UK CGT return within 60 days.

Three different bases are permitted for calculating a non-resident’s gain, and they rarely give the same answer. We compute all of them, elect the one that costs you least, and file the 60-day return before the clock runs out. Every return is signed off by founder Emma McDermott ATT, formerly of Deloitte.

Three different bases are permitted for calculating a non-resident’s gain, and they rarely give the same answer. We compute all of them, elect the one that costs you least, and file the 60-day return before the clock runs out. Every return is signed off by founder Emma McDermott ATT, formerly of Deloitte.

Global Tax Consulting clients

Rated 5.0 on Google and 4.9 on Trustpilot

Gain calculatorResidential · 2026/27
£180,000
£320,000
£450,000
BoughtRate
Lowest
Rebasing to
5 April 2015
£30,480
£130,000 gain
Time
apportionment
£33,300
£141,750 gain
Whole gain
(retrospective)
£64,080
£270,000 gain
Difference between the best and worst basis£33,600
The difference between the best and worst basis on the same sale. Electing correctly is the whole job.
Complete today and the return is due by 31 December 2026

What we handle

Who we help

Selling UK property as a non-resident? We've got you covered

Whether you’ve just completed a sale or are still planning one, we support individuals worldwide who need to report and pay capital gains tax on UK property, quickly, correctly and without stress.

No matter your situation, our specialist CGT advisors make sure your non-resident capital gains position is handled efficiently: minimising the tax, avoiding penalties and keeping you fully compliant with HMRC.

We work with

Non-residents selling UK residential property

Non-residents selling UK residential property

UK expats and global professionals living overseas

UK expats and global professionals living overseas

Non-resident landlords disposing of UK property

Non-resident landlords disposing of UK property

Time-critical

Individuals approaching or within the 60-day deadline

Urgent

Clients who have missed the deadline and need urgent support

Our reviews

Expats rate us 5.0 on Google and 4.9 on Trustpilot

240 reviews across Google and Trustpilot from expats in 50+ countries.

★★★★★

Fantastic experience. Very responsive and professional. Emma calculated and finalized our CGT within 24 hours of the house sale completing - excellent service!

UAE flag

Rachel

UAE-based (Trustpilot review)

★★★★★

Emma did an amazing job and helped me realize because I wasn’t living in the UK I could save a lot in taxes. I am really impressed at how she operated and guided me through the whole process, doing the majority of the work.

Poland flag

Michael

Non-UK resident (Google review)

★★★★★

She took the time to review forms in detail, explained next steps clearly, and was always quick to respond whenever questions or complications arose.

France flag

Alexander

Relocated overseas (Google review)

★★★★★

Emma is very professional, knowledgeable, timely and swift in responding. Working with her has been a breeze.

Switzerland flag

Valerie

Living in Switzerland (Trustpilot review)

★★★★★

Emma at Global Tax Consulting has been an absolute lifeline for me. She has helped me navigate some very complex tax arrangements and I really appreciate her help and support.

Spain flag

Mark

Living in Spain (Trustpilot review)

The 60-day rule

The clock starts at completion, not exchange

Sixty days to calculate the gain, file the return and pay the tax. It applies even when no tax is due.

Day 0

Completion

The sale completes and the clock starts. Exchange does not count — completion does.

Day 1–59

Compute & elect

Gather costs, establish the base cost, run all three bases and elect the one that costs least.

Day 60

File & pay

The non-resident CGT return submitted and the tax paid. Both are due, not just the return.

Day 61+

Penalties & interest

Late filing penalties begin and escalate, with interest running on the tax from the due date.

The process

Completion to filed return, comfortably inside 60 days.

01

Send us the sale

Completion statement

What you originally paid

Improvement and legal costs

April 2015 valuation

01

Send us the sale

Completion statement

What you originally paid

Improvement and legal costs

April 2015 valuation

02

We compute and elect

All three bases calculated

Private residence relief applied

Losses and allowances used

The lowest basis elected

02

We compute and elect

All three bases calculated

Private residence relief applied

Losses and allowances used

The lowest basis elected

03

We file and confirm

Return filed with HMRC

Payment reference and amount

Copies for your records

Carried into your tax return

03

We file and confirm

Return filed with HMRC

Payment reference and amount

Copies for your records

Carried into your tax return

Start my CGT return

Simple, fast and fully managed CGT returns

Ensure your capital gains tax on UK property is calculated and filed correctly.

💷 Fixed fees

🏦 ATT qualified

💻 100% online

  • ⏱️ 60-day deadline

  • 🏠 Private residence relief

  • 📅 Rebasing

  • ⚖️ Time apportionment

  • 📉 Annual exempt amount

  • 📄 Allowable costs

  • 📊 Capital losses

Why GTC

We help you meet the 60-day HMRC reporting requirement

Global Tax Consulting is a UK tax advisory firm that prepares and submits capital gains tax returns for non-residents with UK property gains.

01 / EXPERTISE

Founder-led, ex-Deloitte

Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.

02 / TRACK RECORD

240 reviews, rated 5.0 and 4.9

We have 135 reviews on Google and 105 Trustpilot reviews last checked 27 October 2026.

03 / PRICING

Fixed fees, agreed upfront

A non-resident Capital Gains Tax return is typically £750, fixed before we start. If the property was also let, we can prepare your UK rental income return at the same time.

04 / PROCESS

Everything in one portal

Upload documents, sign forms and message your advisor securely, from any timezone.

Related reading

Selling UK property from abroad?

Run the numbers first, then read how the reporting rules apply to your sale.

FAQs

Questions we get from expats about CGT returns

Who can help me with Capital Gains Tax on UK property as a non-resident?

A UK tax adviser who specialises in non-residents can work out your gain, claim any reliefs and file the 60-day return through your Capital Gains Tax on UK property account. Global Tax Consulting does this for people living abroad. Founder Emma McDermott ATT, formerly of Deloitte, calculates the gain on every permitted basis, uses the one that gives the lowest tax and files the return for you. The fee is typically £750, fixed before we start. Start as soon as you have a completion date, because the 60 days run from completion, not exchange.

Do I pay UK capital gains tax if I live abroad?

Yes, if you sell UK property or land. Non-residents have paid UK Capital Gains Tax on UK homes and other residential property since 6 April 2015, and on all UK property and land, including commercial property, since 6 April 2019. You must report the sale and pay any tax within 60 days of completion, even if no tax is due.

How long do I have to report the sale?

Sixty days from completion — not from exchange. The return and the payment are both due inside that window, and the obligation applies even where no tax is payable.

What happens if I miss the 60-day deadline?

Late filing penalties start immediately and escalate, and interest runs on the tax from the due date. It is still far better to file late than not at all, and there are grounds on which penalties can sometimes be reduced.

How is the gain actually calculated?

Three bases are permitted: rebasing to the April 2015 value, time apportionment of the whole gain, or the whole gain since purchase. You can elect between them, and the difference is often tens of thousands of pounds.

Do I still report it if I make a loss?

A non-resident CGT return is generally still required on a disposal of UK property even where the result is a loss or no tax is due. Reporting the loss also preserves it for use against future gains.

What if it used to be my home?

Private residence relief may cover the period you lived there, plus the final period of ownership, which can remove a substantial part of the gain. Whether it applies depends on the facts of your occupation.

Do I also need to put it on my Self Assessment return?

If you are already within Self Assessment, the disposal goes on your annual return as well as the 60-day report, with the tax already paid credited against the final position.

References

Official HMRC guidance

scroll

Links open official government websites. Global Tax Consulting is an independent firm and is not part of HMRC.

2D terrace houses

Work with GTC

Sixty days is less time than it sounds

Send us the completion statement and we will take it from there: every basis computed, every relief applied, the return filed and the payment figure confirmed.

Non-resident CGT60-day window

2-bed flat, Manchester

Sold for £450,000 · completion recorded

23days remaining
Completion
Return & payment due
Return not yet filed
Non-resident CGT60-day window

2-bed flat, Manchester

Sold for £450,000 · completion recorded

23days remaining
Completion
Return & payment due
Return not yet filed