Capital Gains Tax for Non-Residents

Non Resident Capital Gains Tax Advice

We specialise in advising non-resident clients on how to manage their UK capital gains tax (CGT) position. If you are a non-resident disposing of UK residential or commercial property, land, or shares deriving value from UK land, you are likely subject to non resident capital gains tax. Our expert team provides clear, tailored non resident tax advice to help you navigate these complex rules. For broader advice on structuring your UK business interests, visit our Business Structuring page.

Scope of UK Capital Gains Tax for Non-Residents

UK Property CGT applies to non-residents selling UK property or land, including both direct and indirect disposals. This means that if you sell shares in a company that derives its value from UK land or property, you may also be liable for UK CGT. However, non-residents do not pay CGT on other UK assets, such as shares in a UK company, unless they are within the temporary non residence rules and return to live in the UK.

Our capital gains tax services include:

Assessing your potential capital gains tax exposure on the sale of UK land, property, or qualifying shares.
Advising on the availability of reliefs to mitigate your UK CGT liability, including the main residence exemption (Principal Private Residence Relief).
Explaining how the extended CGT charge interacts with the Annual Tax on Enveloped Dwellings (ATED).
Ensuring you meet all UK reporting obligations for capital gains, whether through self-assessment or standalone reporting.
Guidance on the temporary non residence rules and planning strategies to reduce your UK CGT exposure.

Click here to explore our additional UK Private Client Tax Services.

📞 If you require professional advice on non resident capital gains tax, UK property CGT, or need help understanding the main residence exemption or temporary non residence rules, please contact us for expert assistance.