HM Revenue & Customs

Non-resident: Report and pay Capital Gains Tax on UK Property or Land

*indicates required information

Use this return if you have disposed of the whole or part of an interest in UK property or land when non-resident or when UK resident but the disposal is in the overseas part of a split year. Also use this return if you have made an indirect disposal of UK land by disposing of an interest in a property rich entity whose gross asset value is 75% or more represented by UK land. Further guidance is available on gov.uk

If you are a company or a corporate entity do not use this form. Your disposal should be shown on a Corporation Tax Return. Further guidance is available on gov.uk. If you are a company completing your non-resident Capital Gains Tax (NRCGT) Return late for disposals prior to 06/04/2019 complete this form and send a full computation showing the gain or loss to non-residentcgt.spt@hmrc.gov.uk
 

Please note: You must notify HM Revenue and Customs (HMRC) within 30 days of the date the interest is conveyed or transferred and make any necessary payment. Failure to notify HMRC and pay on time may result in penalties and interest.

You must complete a separate return for each disposal and any amendments. However, a single return can be made for multiple disposals that arise in the same year if they have the same completion date.

If the interest in the property or land (or property rich entity) was held jointly, each person must notify the disposal of their own share separately. 

Please make sure you have all the information you need (including a completed computation where necessary) to hand before you start, as you won't be able to save this return. You must provide a computation, either included within this return or submitted separately via email to non-residentcgt.spt@hmrc.gov.uk

If you complete a Self Assessment Individual or Trust and Estate return, you should also indicate when you make that return, that you have made this notification.

If you defer payment, the computation must be included with the relevant Self Assessment Tax return.

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Tax year

Enter tax year the disposal relates to in the box below.

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Chargeable person or organisation details

Enter the name and correspondence address of the person or organisation who made the disposal in the fields below.

 Help for Full name of the person or organisation:
 Help for Correspondence address line 1:

If the address above is not where the chargeable person is resident, enter in the box below the country or territory where they are resident.

 Help for Country or territory where chargeable person is resident:

Enter a valid email address for the chargeable person in the box below. This will be used to acknowledge receipt of your form and for any follow-up correspondence including details of how to pay.

 Help for Chargeable person's email address:

Enter the type of person making the disposal.  

Please enter only one of the following options in the box below:

  • Individual (including a partner in a partnership)
  • Trustee
  • Personal Representative of a deceased person
  • Other (including companies filing late)

If you entered 'Trustee' in the box above, you must also provide the name of the trust in the box below.

If you entered 'Personal representative of a deceased person' in the box above, you must also provide the name of the deceased person in the box below.

If you entered 'Other' in the box above, you must also answer the following question.

 Help for Contact telephone number (including country code):

Tick the box below to confirm that the details above relate to the person or organisation disposing of the property or land.

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HMRC reference number

Please enter your HMRC reference number below. 

This must be a reference for an active (live) Self Assessment (SA) and will be 10 characters in length for SA references. If you are in a partnership please enter your own individual SA reference number.

If you don't have one, enter NONE.

 Help for HMRC reference number:

What is the origin and type of the HMRC reference number?

Please confirm the type of HMRC reference number in the box below:

  • Self Assessment Individual Unique Taxpayer Reference (UTR)
  • Self Assessment Trust and Estate UTR

 Help for Type of HMRC reference number:

Do you have a National Insurance number?

Enter 'Yes' or 'No' in the box below.

If you answered 'Yes' to the question above, enter your National Insurance number in the box below.

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Agent authorisation

You (the chargeable person) can give HMRC limited authorisation for us to deal directly with your agent regarding non-resident Capital Gains Tax (CGT) only.

You can do this by sending an email authorising this to non-residentcgt.spt@hmrc.gov.uk following submission of this return.

Tick the box below if you're sending authorisation for your agent to act on your behalf for non-resident CGT.

If you already have authorisation in place for someone to deal with HMRC for you regarding your Income Tax, further authorisation will not be necessary for non-resident CGT.

  •  Help for Yes I am authorising my agent to act on my behalf

The system automatically issues confirmation that a return has been received, to the chargeable person's email address.

If you would like any follow up correspondence sent to your authorised agent, tick the box below.

Agent details

Agents can complete this return on behalf of a client providing that authority regarding non-resident CGT has either already been sent to non-residentcgt.spt@hmrc.gov.uk or will be sent following submission of this return, or authorisation is already in place.

 Help for Agent's full name:
 Help for Agent address line 1:
 Help for UK postcode or non-UK postal/zip code and country:
 Help for Agent's telephone number (including country code):
 Help for Client reference:

HMRC will include your client's reference in the response to you, but for data security reasons this will not include the client's name or any other personal information.

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Disposal Details

This section of the return is to tell us if you have disposed or the whole or part of an interest in UK property or land or if you have made an indirect disposal of UK land. You must provide a computation, either included within this return or submitted separately via email to non-residentcgt.spt@hmrc.gov.uk

You will need to provide a separate computation for each disposal you make during the tax year 6 April to 5 April and for any amendments.

Your computation should include details of how you have utilised any losses, exemptions, reliefs etc. and give a clear breakdown of how you have calculated the gain or loss on the disposal.

Please enter only one of the following options for the asset you disposed of in the box below.

  • Residential property or land 
  • Non-residential property or land
  • Mixed Use (the property or land was partly residential during ownership) 
  • Indirect disposal of UK land 

 Help for The asset you disposed of:

If you are making multiple disposals on this form for property or land conveyed/transferred on the same date please enter the address details of the disposal with the largest gain below and provide the full address of the other disposals (or address of property rich entity for indirect disposals) in your computation.

You must confirm how you are submitting your computation.

Please enter only one of the following options in the box below.

  • Self Assessment individual tax return - if you are deferring payment
  • Self Assessment Trust and Estate tax return - if you are deferring payment
  • Other information - if you have shown your computation in the 'Other information' section of this return
  • Email - if you are submitting your computation separately via email

 Help for Computation submission method:

Address of property disposed of or address of property rich entity for indirect disposals

 Help for Date of disposal (eg date sold/given away):
dd/mm/yyyy
 Help for Date of conveyance/transfer of the asset:
dd/mm/yyyy

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Reliefs

Are you making any claim to relief in relation to the property or land disposed of?

Enter 'Yes' or 'No' in the box below.

 Help for Are you making any claim to relief?

If you answered 'Yes' to the question above, please enter in the box below which relief you are claiming?

 Help for Relief claimed:

If you are making a claim to Private Residence Relief, are you claiming because you occupied the property as your only or main residence prior to 6 April 2015?

Enter 'Yes' or 'No' in the box below.

 Help for Claiming for occupation prior to 6 April 2015?

If you answered 'Yes' to the question above, please enter in the box below the last date prior to 6 April 2015 when the property was your only or main residence.

If you are making a claim to Private Residence Relief, are you electing that the property was your only or main residence in relation to periods after 5 April 2015?

Enter 'Yes' or 'No' in the box below.

 Help for Electing in relation to period after 5 April 2015:

If you answered 'Yes' to the question above, and you or your spouse/civil partner were not UK resident for those periods, please tick the box below to confirm that the 'day count' test is met for those periods.

  •  Help for Yes, the 'day count' test is met

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Estimates, valuations and provisional information

Does your computation of the gain or loss include any estimates?

Enter 'Yes' or 'No' in the box below.

 Help for Does your computation include estimated figures?

If you answered 'Yes' to the question above, please provide details in the 'Other information' section of this form.

Does your computation of the gain or loss include any valuations?

Enter 'Yes' or 'No' in the box below.

 Help for Does your computation include valuations?

If you answered 'Yes' to the question above, please provide details in the 'Other information' section of this form.

Does your computation of the gain or loss include any provisional figures/information?

Enter 'Yes' or 'No' in the box below.

 Help for Does your computation include provisional figures?

If you answered 'Yes' to the question above, please provide details in the 'Other information' section of this return.

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Chargeable gain or loss

Enter below the amount of non-resident net chargeable gain or loss (after annual exempt allowance, exemptions, reliefs or adjustments) arising on this disposal.  

Leave the box blank if:

  • you are deferring payment
  • you are amending figures for a return you have already submitted
  • you are submitting details of the disposal of a further property in the same tax year as your previous disposal

 Help for Net chargeable gain for residential property or land (£):
 Help for Net chargeable gain for non-residential property or land (£):
 Help for Net chargeable gain for indirect disposal of land (£):
 Help for Loss for residential property or land (£):
 Help for Loss for non-residential property or land (£):
 Help for Loss for indirect disposal of land (£):

Enter the amount of non-resident Capital Gains Tax (CGT) due on this disposal, in the box below.

If you have no tax to pay now enter '0'

 Help for Amount of any non-resident CGT due (£):

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Amended notification

You should only complete this section in full if you are amending figures you have already submitted for a non-resident CGT return unless you deferred payment.

If you deferred payment, you should show the amended figures in the relevant Self Assessment return.

The gain or loss should show the new net chargeable gain or loss for the disposal(s), after the amendment.

Are you amending a previous non-resident CGT return you have previously submitted?

Enter 'Yes' or 'No' in the box below.

If you answered 'Yes' to the question above, please enter in the box below the reference number for your non-resident CGT return you are amending.

This reference number will start with 'NRCGT'

 Help for Reference number for previous return you're amending:

Enter below the revised amount of non-resident net chargeable gain or loss (after annual exempt allowance, exemptions, reliefs or adjustments) for the disposal as a result of this amendment.

 Help for Revised net chargeable gain for residential property or land following your amendment (£):
 Help for Revised net chargeable gain for non-residential property or land following your amendment (£):
 Help for Revised net chargeable gain for indirect disposal of land following your amendment (£):
 Help for Revised loss for residential property or land following your amendment (£):
 Help for Revised loss for non-residential property or land following your amendment (£):
 Help for Revised loss for indirect disposal of land following your amendment (£):

Enter below the revised amount of non-resident CGT liability as a result of this amendment.

If you have no tax liability enter '0'

 Help for Revised amount of non-resident CGT liability (£):

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Further notification

You should use this section if you make a subsequent (further) disposal of UK property or land in the same tax year as a previous non-resident CGT return you have already submitted.

Is this a return for a further disposal?

Enter 'Yes' or 'No' in the box below.

If you answered 'Yes' to the question above, please enter in the box below your previous non-resident CGT reference numbers.

These reference numbers will start with 'NRCGT'

If you are unable to enter all of your reference numbers in this box please enter them in the 'other information' box at the end of the form or provide these references on your computation.

Enter below the amount of non-resident net chargeable gain or loss (after exemptions, reliefs or adjustments) for this further disposal(s) only. 

 Help for Net chargeable gain for residential property or land (£):
 Help for Net chargeable gain for non-residential property or land (£):
 Help for Net chargeable gain for indirect disposal of land (£):
 Help for Loss for residential property or land (£):
 Help for Loss for non-residential property or land (£):
 Help for Loss for indirect disposal of land (£):

Enter the amount of non-resident Capital Gains Tax (CGT) due on this disposal(s), in the box below.

If you have no tax to pay enter '0'

 Help for Amount of non-resident CGT liability on this disposal (£):

The revised amount of non-resident CGT liability is the total after taking into account the amount of non-resident CGT due on previous UK property or land disposals for the same tax year. 

If you have no tax to pay enter '0'

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Payment

If you have an active HMRC reference number, you can choose to defer the payment until later and pay as part of your Self Assessment return for the same tax year.

Please tick the box below if you are electing to defer the 2019/20 payment until 31 January 2021.

  •  Help for I meet the requirement and wish to defer payment

You will be sent a payment reference and details on how to pay if:

  • you don't meet the requirements for deferring payment

or

  • you meet the requirements but choose not to defer payment

Please confirm in the box below that you require a payment reference and details of how to pay.

  •  Help for I require a payment reference

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Repayment

If you have overpaid non-resident Capital Gains Tax, HMRC can repay direct to your bank or building society.
This is the safest and quickest method, or you could authorise a nominee to receive your repayment.

Please note: You must provide your non-resident CGT reference number starting NRCGT and followed by numbers.  

Are you claiming a repayment of non-resident CGT you have already paid?

Enter 'Yes' or 'No' in the box below.

If you answered 'Yes' to the question above, please enter only one of the following in the box below.

  • Repayment to me
  • Repayment to a nominee

 Help for Reason for the repayment:

Enter your bank/building society details in the box below and refer to the help text to ensure you provide all of the required information.

Please note: If the payment you are reclaiming was made by debit or credit card, it will usually be refunded direct to that card.

 Help for Bank/building society details:

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Other information

Enter in the box below any required or supporting information relating to this return - maximum of 2000 characters in each box.

 Help for Other information:

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Declaration

I declare that the information I've given on this return is correct and complete to the best of my knowledge and belief. I understand that I may have to pay financial penalties and face prosecution if I give false information.

Please tick the box below to confirm your agreement.

  •  Help for I agree with the above declaration
dd/mm/yyyy
 Help for Capacity in which you are completing this form:

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