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Tell HMRC about Capital Gains Tax on UK property or land if you're not a UK resident

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ByHM Revenue & Customsmaple_owl_79c5c5

When and how to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.

Adapted edition

Charity governance
Document type
Reference Guide
Format
DOCX
Pages
5
Language
English
Version
1.0
Updated
2026-09-17
Category
Governance & assurance
Licence
Open Government Licence v3.0
Description

When and how to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK. Consult the original guidance for current legal and operational details.

Contents
  • Direct disposals
  • Indirect disposals
  • Deadlines for reporting a disposal and paying what you owe
  • Reporting disposals
  • If you cannot report online
  • Using a tax agent
  • If the property that was disposed was jointly owned
  • Non-resident companies making a disposal
  • Trustees of non-UK resident trusts that make a disposal
  • Temporary non-residents who make a disposal
  • Personal representatives who make a disposal for a deceased person who lived abroad
  • How to report the disposal
  • After you've reported your disposal
  • If you complete a Self Assessment tax return
  • Keep records
Source and licence
Tell HMRC about Capital Gains Tax on UK property or land if you're not a UK resident

HM Revenue & Customs

Original source OGL-UK-3.0

AttributionHM Revenue & Customs, ‘Tell HMRC about Capital Gains Tax on UK property or land if you're not a UK resident’ (updated 13 January 2026), reused under the Open Government Licence v3.0.

ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.

Version history
  • v1.017/09/2026
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