[{"data":1,"prerenderedAt":885},["Reactive",2],{"sanity-SOtLBamI0e":3,"sanity-1MfbnHAseR":374,"sanity-rbRFHbPX3H":391,"sanity-jdGxsefZLc":697,"sanity-3qa84TmJ9b":869},{"_rev":4,"publish_date":5,"title":6,"slug":7,"_id":10,"_updatedAt":11,"components":12,"_createdAt":371,"_type":372,"excerpt":373},"ETq2E94vIXktOCwHWbPyn8","2025-05-30","Capital Gains Tax for Non-UK Residents",{"current":8,"_type":9},"capital-gains-tax-for-non-uk-residents","slug","00dedd1b-604e-4626-b83a-913cd36d454b","2025-06-04T08:40:47Z",[13],{"rows":14,"layout":364,"_type":369,"_key":370},[15],{"_type":16,"_key":17,"columns":18},"row","70e862d60cb4",[19,63,176,228,248,314],{"column_text":20,"column_title_style":56,"width":57,"_key":58,"column_type":59,"column_title":60,"text_size":61,"_type":62},[21,32,40,48],{"style":22,"_key":23,"markDefs":24,"children":25,"_type":31},"normal","2401c608b703",[],[26],{"marks":27,"text":28,"_key":29,"_type":30},[],"Non-UK residents are exempt from Capital Gains Tax (CGT) in the UK on most of their capital gains, whether these arise in the UK or abroad.","518a53a13eba0","span","block",{"_key":33,"markDefs":34,"children":35,"_type":31,"style":22},"06afa99ca5b3",[],[36],{"marks":37,"text":38,"_key":39,"_type":30},[],"UK land and property is the main exception to this general rule, with non-UK resident individuals and trustees subject to the same headline rates of CGT as UK residents.","eaf03bd7c9490",{"_type":31,"style":22,"_key":41,"markDefs":42,"children":43},"ff44c84e0952",[],[44],{"_type":30,"marks":45,"text":46,"_key":47},[],"From 6 April 2024 to 29 October 2024, this meant 20% for non-residential property and 24% for residential property.","8c4e29b8c7800",{"_type":31,"style":22,"_key":49,"markDefs":50,"children":51},"443bb592cc5d",[],[52],{"_key":53,"_type":30,"marks":54,"text":55},"d7424edb714e0",[],"From 30 October 2024, the rates for residential property and non-residential property are aligned at 24%.","pink-title","col-span-12","3a5eb9255e09","standard_content","Overview – Individuals and Trustees","standard-18","column",{"width":57,"_key":64,"column_type":59,"column_title":65,"text_size":61,"_type":62,"column_text":66,"column_title_style":56},"23023ae0054a8aae13aa77a732834cb5","Reductions to the Gain and Tax Rate",[67,75,85,93,101,108,116,123,131,138,146,153,161,168],{"_type":31,"style":22,"_key":68,"markDefs":69,"children":70},"29f3a8326f30",[],[71],{"marks":72,"text":73,"_key":74,"_type":30},[],"Non-UK residents can reduce the level of their gain subject to tax, or the rate of tax itself, in the following ways, including rebasing the cost of the asset in a way not available to UK residents:","b529481e7d270",{"markDefs":76,"children":77,"level":82,"_type":31,"style":22,"_key":83,"listItem":84},[],[78],{"_key":79,"_type":30,"marks":80,"text":81},"6cc1f39fc33b0",[],"Annual exempt amount: Non-residents can currently reduce their gain by £3,000 (individuals) or £1,500 (trustees).",1,"06f01eeb8a65","bullet",{"style":22,"_key":86,"markDefs":87,"children":88,"_type":31},"dc3a179c2b58",[],[89],{"_key":90,"_type":30,"marks":91,"text":92},"6b2bb62d90820",[],"",{"children":94,"level":82,"_type":31,"style":22,"_key":99,"listItem":84,"markDefs":100},[95],{"text":96,"_key":97,"_type":30,"marks":98},"Basic rate income tax band (currently £37,700): To the extent that this has not already been used up by income, non-residents can apply it to their capital gains and benefit from lower rates of CGT on a portion of the gain (10% for non-residential property and 18% for residential property between 6 April 2024 and 29 October 2024; 18% for all property since 30 October 2024).","22925eed40f00",[],"a42e4e87a691",[],{"_type":31,"style":22,"_key":102,"markDefs":103,"children":104},"92adbc9a1e18",[],[105],{"text":92,"_key":106,"_type":30,"marks":107},"c2ae75139b230",[],{"style":22,"_key":109,"listItem":84,"markDefs":110,"children":111,"level":82,"_type":31},"8690b9be6746",[],[112],{"marks":113,"text":114,"_key":115,"_type":30},[],"Offsetting losses: Capital losses within the scope of UK CGT can be offset against capital gains in the way which is most beneficial to the taxpayer. For example, in cases where residential property is subject to higher rates of CGT, both residential property and non-residential property capital losses can be used to reduce residential property gains in priority, even if there are also non-residential property gains.","ae33e8b239520",{"children":117,"_type":31,"style":22,"_key":121,"markDefs":122},[118],{"_type":30,"marks":119,"text":92,"_key":120},[],"79c7071d78bf0","6da1403c978f",[],{"_type":31,"style":22,"_key":124,"listItem":84,"markDefs":125,"children":126,"level":82},"4bea4c1406f0",[],[127],{"_key":128,"_type":30,"marks":129,"text":130},"b110aff3a24d0",[],"Rebasing cost: The relevant dates are 5 April 2015 for residential property and 5 April 2019 for non-residential property. If a non-UK resident disposes of property acquired before those dates, they can choose (if beneficial to them) for the gain to be calculated with reference to the market value at those dates rather than the original purchase cost. In many cases, this will reduce the level of the taxable gain.",{"children":132,"_type":31,"style":22,"_key":136,"markDefs":137},[133],{"_key":134,"_type":30,"marks":135,"text":92},"ed29162d74a30",[],"bf0dd459e505",[],{"_type":31,"style":22,"_key":139,"listItem":84,"markDefs":140,"children":141,"level":82},"1560ea786d3e",[],[142],{"_key":143,"_type":30,"marks":144,"text":145},"3a99d233ba080",[],"For residential property, there is a third “time-apportionment” method available. Here, the full gain since acquisition is calculated first, but this is then prorated as if the gain accrued evenly throughout the ownership period, with only the portion since 5 April 2015 subject to UK CGT.",{"_type":31,"style":22,"_key":147,"markDefs":148,"children":149},"7fb6e08b2c09",[],[150],{"text":92,"_key":151,"_type":30,"marks":152},"a5f6b92592d30",[],{"children":154,"level":82,"_type":31,"style":22,"_key":159,"listItem":84,"markDefs":160},[155],{"text":156,"_key":157,"_type":30,"marks":158},"Double taxation relief: It may be possible to reduce the non-UK CGT payable in the country of residence of the tax payer by the UK CGT paid under any double tax treaty in place.","096daf7cb6ec0",[],"b4602c362472",[],{"markDefs":162,"children":163,"_type":31,"style":22,"_key":167},[],[164],{"_key":165,"_type":30,"marks":166,"text":92},"3e571e2af4210",[],"b4090b1deaa3",{"level":82,"_type":31,"style":22,"_key":169,"listItem":84,"markDefs":170,"children":171},"7b07d7304954",[],[172],{"_type":30,"marks":173,"text":174,"_key":175},[],"Private Residence Relief (PRR): If the non-resident was previously a UK resident individual, PRR may be available to exempt from tax any period when the property was the individual’s main residence as well as the final 9 months of ownership.PRR can be complex for non-residents and advice should be taken before making any claim.","e9691c0a49f50",{"column_title":177,"text_size":61,"_type":62,"column_text":178,"column_title_style":56,"width":57,"_key":227,"column_type":59},"Reporting and Paying the Tax",[179,187,195,203,211,219],{"_type":31,"style":22,"_key":180,"markDefs":181,"children":182},"06088a813c3e",[],[183],{"_type":30,"marks":184,"text":185,"_key":186},[],"Non-UK resident individuals and trustees must report their UK land and property capital gains and pay the corresponding CGT within 60 days of completion, via a dedicated HMRC portal.","ed40c6eac5130",{"markDefs":188,"children":189,"_type":31,"style":22,"_key":194},[],[190],{"_type":30,"marks":191,"text":192,"_key":193},[],"It is important to plan for this even in advance of the sale, to allow time to register with HMRC and gather together the information required to calculate the capital gain.","33b1207d13d90","6976f3ec38b4",{"_type":31,"style":22,"_key":196,"markDefs":197,"children":198},"6dafea4bba3a",[],[199],{"marks":200,"text":201,"_key":202,"_type":30},[],"This 60-day return is required for non-UK residents even if there is no tax to pay or if the sale was at a loss.","3ab51a2f4aeb0",{"children":204,"_type":31,"style":22,"_key":209,"markDefs":210},[205],{"_type":30,"marks":206,"text":207,"_key":208},[],"There are penalties for late filing of the 60-day return, and penalties and interest will be charged for late payment of the CGT.","a915369e5d7f0","4c2b9031dd85",[],{"children":212,"_type":31,"style":22,"_key":217,"markDefs":218},[213],{"text":214,"_key":215,"_type":30,"marks":216},"If a non-UK resident individual or trustee also needs to submit a UK self-assessment tax return, for example to report rental income received in relation to UK property, this should repeat the details of the disposal which have already been reported on the 60-day return and note a credit for the CGT already paid..","d12c3a2d9e990",[],"5de80dfdb347",[],{"markDefs":220,"children":221,"_type":31,"style":22,"_key":226},[],[222],{"marks":223,"text":224,"_key":225,"_type":30},[],"It should be noted that the reporting requirements for UK resident individuals are not as stringent as those for non-UK residents.For example, UK resident individuals only need to file a separate CGT on UK property return within 60 days of completion when reporting disposals of UK residential property when tax is due.Non-UK residents should take care to not be confused by the reporting requirements of UK resident persons.","ff27caef292f0","dad4b18f14d7","ad2e95ab5b93d64208593da343e4ff63",{"column_type":59,"column_title":229,"text_size":61,"_type":62,"column_text":230,"column_title_style":56,"width":57,"_key":247},"Temporary Non-Residence",[231,239],{"markDefs":232,"children":233,"_type":31,"style":22,"_key":238},[],[234],{"_type":30,"marks":235,"text":236,"_key":237},[],"If a UK-resident individual leaves the UK and later returns, such that their period of non-UK residence is shorter than 6 years, they will need to consider whether the “temporary” non-residence rules apply to them in relation to any assets they owned before leaving the UK and disposed of while non-UK resident.","07ac4c183d090","56d3d0b39002",{"_key":240,"markDefs":241,"children":242,"_type":31,"style":22},"c6be790d8a31",[],[243],{"_type":30,"marks":244,"text":245,"_key":246},[],"This would make them ineligible for the CGT exemptions enjoyed by other non-UK residents, such that their gains would be taxed in the UK in their year of return.","4e797b1711460","9248bb218c28c1dd43b3d5d26a2d8e42",{"column_text":249,"column_title_style":56,"width":57,"_key":312,"column_type":59,"column_title":313,"text_size":61,"_type":62},[250,258,266,274,282,289,297,304],{"_type":31,"style":22,"_key":251,"markDefs":252,"children":253},"b5bd72654381",[],[254],{"marks":255,"text":256,"_key":257,"_type":30},[],"Non-UK resident companies are subject to corporation tax on disposals of UK land and property, rather than CGT, so the 60-day reporting and payment requirements do not apply.","aa6714e4c8a80",{"_key":259,"markDefs":260,"children":261,"_type":31,"style":22},"b9795e0bd3e5",[],[262],{"_type":30,"marks":263,"text":264,"_key":265},[],"The rate of tax in most cases will be 25% of the gain.","f52bfb562a500",{"style":22,"_key":267,"markDefs":268,"children":269,"_type":31},"0748c3a13f7f",[],[270],{"_key":271,"_type":30,"marks":272,"text":273},"cfc0c3872e890",[],"Reporting is through a corporation tax return. If the company is not otherwise required to submit corporation tax returns, the disposal of UK land and property will result in a 1-day accounting period covering the date of sale, with the following key dates:",{"children":275,"level":82,"_type":31,"style":22,"_key":280,"listItem":84,"markDefs":281},[276],{"marks":277,"text":278,"_key":279,"_type":30},[],"Registration for corporation tax within 90 days of the sale","6ade43ba3f7a0","1b6f4c9321e1",[],{"children":283,"_type":31,"style":22,"_key":287,"markDefs":288},[284],{"text":92,"_key":285,"_type":30,"marks":286},"12b4d30bfe4a0",[],"c7cc5dadcc46",[],{"children":290,"level":82,"_type":31,"style":22,"_key":295,"listItem":84,"markDefs":296},[291],{"_key":292,"_type":30,"marks":293,"text":294},"c637c81fd9c60",[],"Payment of the tax within 3 months and 14 days of the sale","cdb00b498ce2",[],{"markDefs":298,"children":299,"_type":31,"style":22,"_key":303},[],[300],{"_type":30,"marks":301,"text":92,"_key":302},[],"06e976c6518f0","fee51794166d",{"listItem":84,"markDefs":305,"children":306,"level":82,"_type":31,"style":22,"_key":311},[],[307],{"marks":308,"text":309,"_key":310,"_type":30},[],"Filing of the corporation tax return within 12 months of the sale","39cd2d83968b0","4b9109727b3e","4f4b091b2be64a6218bc42d53d4eebed","Non-UK Resident Companies",{"column_text":315,"column_title_style":56,"width":57,"_key":362,"column_type":59,"column_title":363,"text_size":61,"_type":62},[316,324,332,339,347,354],{"markDefs":317,"children":318,"_type":31,"style":22,"_key":323},[],[319],{"_key":320,"_type":30,"marks":321,"text":322},"efc5ebf8027f0",[],"The UK Capital Gains Tax for non-UK residents rules are complex and nuanced, only some of which are discussed here. Any taxpayer with any doubt about how the rules apply to them should seek specialist advice. Some other points to be aware of include:","5a585134b212",{"style":22,"_key":325,"listItem":84,"markDefs":326,"children":327,"level":82,"_type":31},"c48cf4bd41b2",[],[328],{"marks":329,"text":330,"_key":331,"_type":30},[],"These rules can also apply to “indirect” disposals of UK land and property, for example where a non-UK resident disposes of an asset which derives a large proportion of its value from UK land and property, without itself being UK land and property.","b466b08c2ea80",{"children":333,"_type":31,"style":22,"_key":337,"markDefs":338},[334],{"_type":30,"marks":335,"text":92,"_key":336},[],"6eea42c117a30","389d9dc0dc8c",[],{"style":22,"_key":340,"listItem":84,"markDefs":341,"children":342,"level":82,"_type":31},"362bf0b929e6",[],[343],{"_key":344,"_type":30,"marks":345,"text":346},"e53bfe42e0160",[],"Non-UK residents operating a trade in the UK should take advice about whether they are subject to UK CGT on disposals of assets used in that trade.",{"children":348,"_type":31,"style":22,"_key":352,"markDefs":353},[349],{"_type":30,"marks":350,"text":92,"_key":351},[],"4c0cb77673dc0","760e17ddd7f7",[],{"style":22,"_key":355,"listItem":84,"markDefs":356,"children":357,"level":82,"_type":31},"763608e2ab30",[],[358],{"_type":30,"marks":359,"text":360,"_key":361},[],"Companies owning residential property in the UK may be subject to the Annual Tax on Enveloped Dwellings (ATED), and non-UK resident companies owning any UK land and property have obligations in relation to the Companies House Register of Overseas Entities.","f64265beb4eb0","10756c01f2fbd598a80890bb7f678aa2","Other Considerations",{"theme":365,"spacing":366,"width":92},"theme-white",{"include_section_padding_top":367,"include_section_padding_bottom":367,"_type":368},false,"spacing","columns","03ec14a6317c","2025-05-30T08:41:30Z","technical_updates","Non-UK residents are exempt from Capital Gains Tax (CGT) in the UK on most of their capital gains, whether these arise in the UK or abroad.\nUK land and property is the main exception to this general rule, with non-UK resident individuals and trustees subject to the same headline rates of CGT as UK residents.\nFrom 6 April 2024 to 29 October 2024, this meant 20% for non-residential property and 24% for residential property.\nFrom 30 October 2024, the rates for residential property and non-residential property are aligned at 24%.",[375],{"socials":376,"_updatedAt":379,"office_address":380,"_createdAt":385,"_rev":386,"_type":387,"_id":387,"office_contact":388},{"instagram":377,"linkedin":378},"https://www.instagram.com/dixonwilsonaccountants/","https://www.linkedin.com/company/dixon-wilson","2024-09-04T09:51:13Z",{"postcode":381,"address_line_2":382,"city":383,"_type":384,"address_line_1":383},"WC2A 1LS","22 Chancery Lane","London","address","2024-02-01T14:47:15Z","NwGspRlp0sKi32VhuVVi6a","options",{"_type":389,"phone":390},"contact","+44 (0)20 7680 8100",[392],{"title":393,"slug":394,"navigation_items":396},"Main Menu",{"_type":9,"current":395},"main-menu",[397,406,581,587,593,685,691,696],{"link_type":398,"page":399,"child_items":367,"child_navigation_items":404},"page",{"title":400,"slug":401,"_id":403},"About",{"_type":9,"current":402},"about","804ee78d-1457-44a1-8831-68bd1d9097ee",[405],{},{"link_type":407,"external_label":408,"parent_item_label":408,"page":409,"child_items":413,"child_navigation_items":414},"parent","Sectors",{"title":408,"slug":410,"_id":412},{"current":411,"_type":9},"sectors","5a096917-bc33-48f8-af23-9d86ae51ba39",true,[415,417,439,460,481,501,521,541,561],{"title":416,"title_margin_top":367},"Sectors we serve",{"page":418,"testimonial":423},{"_id":419,"title":420,"slug":421},"98fd56d1-73c3-42aa-a887-0e4b427d7f1d","Family Office",{"current":422,"_type":9},"family-office",{"image":424,"_id":429,"name":420,"text":430},{"_type":425,"asset":426},"image",{"_type":427,"_ref":428},"reference","image-ec78790c68c506cbe22d47822c05dc1725857c50-2000x650-jpg","26452ae3-fd03-4d82-91d2-41e69b73a045",[431],{"_key":432,"markDefs":433,"children":434,"_type":31,"style":22},"953f553fb831",[],[435],{"_type":30,"marks":436,"text":437,"_key":438},[],"We have an excellent understanding of the diverse challenges which families face, from capital preservation to inter-generational planning.","68772c5afa410",{"testimonial":440,"page":455},{"image":441,"_id":444,"name":445,"text":446},{"_type":425,"asset":442},{"_ref":443,"_type":427},"image-70d5622495c026316520ebc41535687e851f1417-2000x650-jpg","1df88364-db6d-4b3f-8cc0-7236d6297a34","Landed estates",[447],{"children":448,"_type":31,"style":22,"_key":453,"markDefs":454},[449],{"_type":30,"marks":450,"text":451,"_key":452},[],"Dixon Wilson has a long history of assisting landed estates across the United Kingdom. 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