HM Revenue & Customs

Non-resident: Report and pay Capital Gains Tax on UK residential property

*indicates required information

Non-resident gains or losses may arise if you dispose of a UK residential property.

Use this return if you have disposed of the whole or part of an interest in a UK residential property in the years 6 April 2015 to 5 April 2016, 6 April 2016 to 5 April 2017, 6 April 2017 to 5 April 2018 or 6 April 2018 to 5 April 2019 when either non-resident or UK resident but the disposal was in the overseas part of a split year.

If you complete a Self Assessment individual, Trust and Estate or non-resident company tax return, you should also indicate when you make that return, that you have made this notification.

Please note: You must notify HM Revenue and Customs (HMRC) within 30 days of the date the property is conveyed and confirm payment details. 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 two or more disposals that arise in the same year if they have the same date of conveyance.

If the interest in the residential property was held jointly, each individual 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 partially completed.

You must provide a computation, either included within this return or submitted separately via email to non-residentcgt.spt@hmrc.gsi.gov.uk unless you are a fund or company claiming exemption from tax or are deferring payment.

If you defer payment, the computation should be included with the relevant Self Assessment or Annual Tax on Enveloped Dwellings (ATED) related Capital Gains Tax return.

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Tax year

You must confirm which tax year the disposal relates to.

Enter 'Yes' or 'No in the boxes 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 lives, enter in the box below the country or territory where they live.

 Help for Country or territory where chargeable person lives

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 or organisation 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
  • Company
  • The representative company of a non-resident Capital Gains Tax group
  • Other

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.

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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) or Annual Tax on Enveloped Dwellings (ATED) record and will be either 10 characters in length for SA references or 9 for ATED.

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

  • Self Assessment Individual Unique Taxpayer Reference (UTR)
  • Self Assessment Trust and Estate UTR
  • Self Assessment non-resident company UTR
  • ATED or ATED-related CGT reference
  • not applicable - if you don't have one of the above references

 Help for Origin and type of HMRC reference number:

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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.gsi.gov.uk following submission of this return.

Tick the box below if you're sending an agent 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 persons email address.

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

Agent details

If you are an agent completing this return on behalf of your client, please enter your details in the fields below.

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.gsi.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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Property details

This section of the return is to tell us about the UK residential property disposed of.

You must provide a computation, either included within this return or submitted separately via email, unless you are a fund or company claiming exemption from tax or are deferring payment.

If you defer payment then the computation must be included with your Self-Assessment or Annual Tax on Enveloped Dwellings (ATED)-related Capital Gains Tax (CGT) return

You will need to provide a separate computation for each property you dispose of 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 and Annual Exempt Allowance due.

Any computations submitted via email should be sent to non-residentcgt.spt@hmrc.gsi.gov.uk after submission of this return.

If the interest in the residential property was held jointly, each individual must notify the disposal of their own share separately.

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
  • Self Assessment non-resident company tax return - if you are deferring payment
  • ATED-related CGT 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
  • Exempt - if you are a fund or company claiming exemption

 Help for Computation submission method:

Address of property disposed of

 Help for Date of disposal (eg date sold/given away):
dd/mm/yyyy
 Help for Date of conveyance (ie legal transfer of title):
dd/mm/yyyy

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Exemptions - For funds and certain companies only

Are you a fund or company and claiming exemption from tax?

Enter ‘Yes’ or ‘No’ in the box below

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

  • We are a qualifying diversely-held company
  • We are a qualifying unit trust scheme
  • We are a qualifying open ended investment company
  • We are a life assurance company holding the property as part of our portfolio of investments to provide policyholder benefits, and not otherwise exempted as diversely held companies
  • Capital Gains Tax exemption applies

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Elections

Ignore this section if you acquired the property on or after 6 April 2015.

If the property was acquired before 6 April 2015, only the amount of the overall gain relating to the period from 6 April 2015 need be accounted for.

Normally you work this out by rebasing the value of the property but you can elect for one, but not both of the following alternative methods of computation.

You may elect to use a straight-line time apportionment of your overall gain or elect that the overall gain or loss is accounted for.

Are you making an election for an alternative method of computation?

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

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

  • Electing to use the straight-line time apportionment method
  • Electing that the overall gain or loss during ownership is accounted for

 Help for Computation method

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Reliefs

Are you making any claim to relief in relation to the property 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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Computation

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

Leave the box blank if:

  • you are a fund or company claiming exemption
  • you have made neither a gain or a loss
  • 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

 Help for Non-resident gain (£):
 Help for Non-resident loss (£):

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 use this section if you are amending figures you have already submitted for the same property unless you deferred payment.

If you deferred payment, you should show the amended figures in the relevant Self Assessment or ATED-related Capital Gains Tax (CGT) return.

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

Are you amending a previous return relating to this property?

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 previous non-resident CGT return.

This reference number will start with 'NRCGT'

 Help for Reference for previous return you're amending:

If you have more than one non-resident CGT reference, you must provide details.

Do you have more than one non-resident CGT reference number?

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

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

These reference numbers will start with 'NRCGT'

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

Leave these boxes blank if:

  • you are a fund or company claiming exemption
  • you have made neither a gain or a loss
  • you are deferring payment

 Help for Non-resident gain following your amendment (£):
 Help for Non-resident loss following your amendment (£):

Enter below the amount of additional non-resident CGT due as a result of this amendment.

If you have no additional tax to pay now or your amendment will generate a repayment, enter '0'

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

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Further notification

You should use this section if you make subsequent (further) disposals of UK residential property in the same tax year as a previous disposal.

The gain or loss figure should be the total for the year to date on all of the UK residential property disposals.

The amount of non-resident CGT to pay is the amount after taking into account the amount of non-resident CGT due on previous UK residential property disposals for the same tax year.

Is this a return for a further disposal?

Enter ‘Yes’ or ‘No’ in the box below.

Enter below the amount of non-resident net chargeable gain or loss (after exemptions, reliefs or adjustments) as a result of this further return.

Leave these boxes blank if:

  • you are a fund or company claiming exemption
  • you have made neither a gain or a loss
  • you are deferring payment

 Help for Total non-resident gain following further return:
 Help for Total non-resident loss following further return:

Enter below the additional amount of any non-resident CGT due as a result of this further return.

If you have no additional tax to pay now or your further disposal will generate a repayment, enter '0'

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

Have you made any previous returns relating to other UK residential properties disposed of during the same tax year as this further notification?

Enter ‘Yes’ or ‘No’ in the box below.

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

These reference numbers will start with 'NRCGT'

 Help for All previous reference number(s):

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Pooling arrangements - For companies only

Tick the box below if this property is part of a pooling arrangement.

Tick the box below if you are making an election for pooling arrangement under section 188A, Taxation of Chargeable Gains Act (TCGA) 1992.

You can do this by sending the election to non-residentcgt.spt@hmrc.gsi.gov.uk

  •  Help for 'Yes election is being made under s188A, TCGA 1992

If you have ticked either of the boxes above, please enter the relevant date from which the election takes effect.

dd/mm/yyyy

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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 or ATED-related CGT payment for the same tax year.

Please tick the box below if you have one of the required HMRC reference numbers and you are electing to defer the 2017/18 payment until 31 January 2019 or the 2018/19 payment until 31 January 2020.

  •  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

Do you have a National Insurance number? This will assist with the issue of your payment reference.

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

 Help for Do you have a National Insurance number?

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

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Repayment

If you have overpaid non-resident Capital Gains Tax (CGT), 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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