Non-resident CGT calculator
Selling UK property from abroad ?
Non-residents pay UK capital gains tax on UK property, and must report the sale within 60 days of completion. There can be three ways to work out the gain. This calculator runs all of them and shows the lowest.
60 days
To report and pay after completion
18% / 24%
CGT rates on residential and commercial property
£3,000
Annual exempt amount for each owner
Which part of the gain is taxed
Example
Your home, then let
Rebasing
From 2015 value
Time apportion
Share of total gain
Whole gain
Original cost
60
days from completion to report the sale on HMRC’s UK property account and pay the tax
Who pays it
UK property is taxed wherever you live.
Non-UK residents used to be outside UK capital gains tax. That changed for UK residential property from 6 April 2015, and for all other UK land and property, including commercial buildings and land, from 6 April 2019. Since 2019, the charge also covers indirect disposals, such as selling shares in a company that gets most of its value from UK property.
Only the gain since the charge started needs to be taxed. That is why there are different ways to work it out, and why choosing the right one matters.
Residential
Since 6 April 2015
Houses and flats. Three bases are available if you owned it on 5 April 2015.
Commercial and land
Since 6 April 2019
Shops, offices, warehouses and land. Two bases are available if you owned it on 5 April 2019.
Indirect disposals
Since 6 April 2019
Shares in a property-rich company, where at least 75% of its value comes from UK land and you hold 25% or more.
The 60-day rule
Report and pay within 60 days.
The clock starts on the completion date, not the date you exchanged contracts.
What you need to do
Report the sale through HMRC’s online Capital Gains Tax on UK property account
Pay any tax due within the same 60 days
Report even if there is no tax to pay, for example because of a loss or private residence relief
Include the sale on your Self Assessment return too, if you file one
Late reports lead to penalties, starting at £100 and growing the longer the report is late. Interest is charged on tax paid late.
The three bases
Three ways to measure the gain.
If you owned the property before the charge started, you can choose how the gain is worked out. Rebasing applies automatically. The other two need an election in your return.
Default
Rebasing
The gain is the sale price less the market value at 5 April 2015 (or 5 April 2019 for commercial property), less later improvements. Only growth since the valuation date is taxed.
Best when values rose before the valuation date
Election
Time apportionment
The whole gain since you bought it is split by days. The share for days after 5 April 2015 is taxed. No valuation needed. Residential property only.
Best when values rose after the valuation date
Election
Whole gain
The whole gain from your original cost is taxed, with no relief for the earlier period. It is useful when the full calculation produces a loss, or a large private residence relief.
Best for losses and long periods as your home
Private residence relief
If it was once your home.
Private residence relief takes the gain for the time it was your main home out of tax.
9 months
The final period
The last 9 months of ownership always qualify if the property was your main home at some point. The calculator adds these for you.
Non-resident relief
The 90-day rule
For a tax year when you were non-resident, the property only counts as your home if you or your spouse spent at least 90 days in it that year.
Renting the property
Letting relief
Since April 2020, letting relief only applies if you shared the property with your tenants. Most people who moved out and let the property won’t get it.
Non-resident calculation
Relief follows the basis
Under rebasing, relief looks at the time since the valuation date. Under time apportionment and whole gain, it looks at your whole ownership.
Rates and allowances
18% or 24%, depending on your UK income.
Gains are added on top of your UK taxable income. Any part that falls within the unused basic rate band (£37,700 for 2025/26 and 2026/27) is taxed at 18%. The rest is taxed at 24%. The same rates apply to residential and commercial property.
As a non-resident, only your UK income counts towards the band, so many sellers abroad pay 18% on a large part of the gain. Each owner gets a £3,000 annual exempt amount, so joint owners can share a bigger tax-free slice.
Calculator
Work out your capital gains tax.
Enter the details of the sale. The calculator runs every basis open to you, applies private residence relief and your annual exempt amount, and picks the lowest.
Example figures loaded. A London flat bought in 2009, lived in until 2014, then let out after the owner moved to Australia. Sold in January 2027. Change any figure, or start from scratch.
What kind of UK property did you sell?
Residential gains have been taxable for non-residents since April 2015. Commercial property and land since April 2019.
Enter 50 if you owned it jointly with one other person. Each owner has their own annual exempt amount.
Sale price
The full price, before costs, for the whole property.
Costs of selling
Estate agent, legal and marketing fees.
Date of disposal
Usually the date contracts were exchanged. This decides the tax year.
Completion date
Your 60-day deadline to report and pay runs from this date.
Date you bought it
Usually the date contracts were exchanged on your purchase.
Purchase price
What you originally paid for the whole property.
Costs of buying
Stamp duty, legal and survey fees.
Market value at 5 April 2015
A professional valuation is best. HMRC may ask how it was arrived at.
Improvements made before 6 April 2015
Capital work such as an extension or loft conversion. Repairs and redecorating don’t count.
Improvements made from 6 April 2015
Capital work only, not repairs.
Was the property ever your main home?
Only for residential property. Leave at No for buy-to-lets you never lived in.
Days it was your main home before 6 April 2015
Actual days you lived there as your main home. Don’t count the final 9 months; we add those for you.
Days it was your main home from 6 April 2015
In a year you were non-resident, a day only counts if you or your spouse spent at least 90 days in the property in that year.
Your other UK taxable income in the tax year of the sale
After your personal allowance. As a non-resident, only UK income counts. Leave at zero if you have none.
Read next
Before you sell
How the rules behind your result work, from reliefs to the 60-day deadline.
Capital gains
Main residence relief
How Private Residence Relief works once you move abroad, including the 90-day rule.
Read the guide
Capital gains
Non-resident CGT
The rates, the £3,000 allowance and why every disposal must be reported, even with no tax.
Read the guide
Capital gains
Report and pay CGT on UK property
How the 60-day return works, and how to pay the tax you estimate is due.
Read the guide
FAQ
Common questions.
Short answers to what people ask us most about selling from abroad.
Do I need a valuation from April 2015?
Only for the rebasing basis. A retrospective valuation from a qualified surveyor is best. If you don’t have one, time apportionment and whole gain don’t need a valuation at all.
Will I also pay tax in the country where I live?
Possibly. Many countries tax their residents on worldwide gains. Most treaties let you claim credit for the UK tax against your local tax on the same gain. Check the timing rules, as the two countries may tax the gain in different years.
What if I make a loss?
You still need to report the sale within 60 days. The loss can be set against other UK property gains in the same or later years.
Can I deduct mortgage interest or repairs?
No. Only buying and selling costs and capital improvements count. Repairs may be deductible against your rental income instead, and mortgage interest gets basic rate tax relief there.
I’m moving back to the UK. Does this still apply?
If you sell while you are UK resident, normal UK CGT rules apply instead. If you return within five years of leaving, the temporary non-residence rules can also catch some gains made while you were away.
Non-resident CGT
Get your return filed inside 60 days.
We check every basis, the relief you are entitled to and your rate band, then file the UK property return and tell you exactly what to pay.
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All bases and elections compared
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Private residence relief checked
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60-day return filed for you
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This calculator gives general guidance only and is not tax advice. It assumes the property was used only as a dwelling (or only for commercial use), that the gain is your only UK gain in the year, and that no losses are available. Private residence relief is estimated from the days you enter plus the final 9 months, and doesn’t apply letting relief or the special rules for periods of absence. It does not cover indirect disposals, companies, trusts or foreign tax credits. Always speak to a qualified adviser before filing your return.