UK Capital Gains Tax on Property for Non Residents
At Global Tax Consulting, our specialist CGT advisors help navigate the non resident capital gains tax requirements and meet the 60 day HMRC reporting requirement.
Specialist Non Resident Capital Gains Tax Advice
Selling UK residential property as an expat comes with specific rules. Here’s a quick breakdown:
CGT tax rate is 18% or 24% depending on your level of income.
The gain is calculated by deducting qualifying costs including capital enhancements.
The gain can be reduced for period(s) the property was your main residence.
The annual exempt amount of £3,000 can be deducted from the net gain.
We can liaise with your local advisers or help manage obligations across borders.
You need to file a capital gains tax return within 60 days from the completion date.
Private Residence Relief for Non Residents
Private Residence Relief (PRR) is a valuable tax relief that can reduce or eliminate Capital Gains Tax (CGT) when selling a UK property that has been your main home. As an expat or non-UK resident, you may still qualify for partial PRR—even if you currently live abroad.
To be eligible, the property must have been your only or main residence for part of the time you owned it. If the property was let out after you moved abroad, you may still get relief for the period it was your main home.Importantly, the final 9 months of ownership typically qualify for PRR automatically—even if you weren’t living there at the time. This helps sellers who move out before selling.
UK CGT Rules for Expats
We work with a wide range of clients whose UK tax position is affected by international living:
“I live abroad, so I don’t pay UK tax."
“If I made no profit, I don’t need to report anything."
"I lived in the property before, so it’s automatically tax-free."
"Rebasing reduces all tax to zero."
"I can report the gain later in my self-assessment."
"My UK letting agent will handle everything."
“If I pay tax abroad, I don’t owe anything in the UK."
If you sell UK property, you must report the sale and may owe CGT—even as a non-resident.
If you are non-resident, HMRC requires a 60-day report for all residential property disposals—even if no tax is due.
Only part of the gain may be exempt via Private Residence Relief (PRR). We help you claim what you’re entitled to.
Rebasing exempts the portion of the gain pre 6 April 2015, but tax may be due on the gain from 6 April 2015.
Late reporting = automatic penalties. You must submit a separate CGT return within 60 days of completion.
Letting agents often don’t deal with CGT reporting—it’s your responsibility as the property owner.
You may still owe UK CGT—but the overseas country can apply double tax relief to mitigate double tax.
Expert CGT Advisor for UK Property Owners
At Global Tax Consulting, we combine specialist knowledge with a client-focused approach to help you stay compliant and tax-efficient.
We specialise in cross-border UK tax advice, serving expats, nomads, and mobile professionals in 50+ countries.
100+ 5* reviews across Google and Trust Pilot. GTC is trusted by individuals worldwide to deliver reliable UK tax support.
We fix fees before commencing work — you’ll always know what you’re paying for and payment is due upon delivery of services.
Our online portal makes managing your UK tax affairs easy— securely upload documents, sign forms and message your tax advisor.
Personal Tax Data in 150+ Countries
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