Non-resident Capital gains Tax (CGT)

A property may be subject to both Annual Tax on Enveloped Dwellings (ATED)-related CGT and Non-residents CGT.

If both charges apply:

• ATED-related CGT will take precedence
• the proportion of ATED-related capital gain will be subject to ATED-related CGT at 28%
• the proportion of Non-resident CGT gain (made after 5 April 2015) will be subject to Non-residents CGT at 20%

Don't forget to include this in your computations. 

For further guidance follow the link below.

Capital Gains Tax for non-residents: UK residential property