HM Revenue & Customs

Non-resident Capital Gains Tax (CGT) deferred

If you have submitted a Non-resident CGT return and chosen to defer payment until completing this return, enter the amount of Non-resident CGT that relates to this property.

Please ensure that you include the Non-resident CGT due and Annual Tax on Enveloped Dwellings (ATED)-related CGT due in the 'Total amount of tax due' box which appears lower down the form.