HM Revenue & Customs

Bank/building society details

If you are claiming a repayment of non-resident Capital Gains Tax (CGT), in all cases you must provide your non-resident CGT reference number sent to you via email - this will start 'NRCGT' and be followed by numbers.

If your most recent payment of non-resident Capital Gains Tax was made by credit or debit card within the last 9 months, any repayment will be made back to the same card - this is to comply with industry standards. You don't need to provide any card details.

For repayments to a UK bank or building society provide the following details:

For repayments to a UK building society account the following information is also required:

For repayments to a foreign bank account provide:

Both the IBAN and SWIFT number must be shown. Your bank will be able to provide these although they may be shown on your bank statement.


If the payment is going to a nominee, you must also provide their full name and address, including postcode.

Please note: Always double check the sort code and account number details you provide as HM Revenue and Customs can’t take responsibility for delays if the payment is made to an incorrect account.

Information sent over the internet is not secure and is at risk of being intercepted and read by people other than those it was intended for.