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Capital Gains Tax: UK tax guides
Yes, non-residents pay UK Capital Gains Tax (CGT) when they sell UK property, and they must report the disposal to HMRC and pay any tax within 60 days of the completion date. The 7 guides in this section cover CGT on UK Property for Non-Residents, Crypto Tax for Expats and People Leaving the UK, The 60-Day CGT Rule for Non-Residents, and more. Each guide is written and kept current by Jordan Onraet-Wells, a Chartered Tax Adviser.
CGT on UK Property for Non-Residents: The 60-Day Rule
Non-residents pay UK Capital Gains Tax when they sell UK property, and the disposal must be reported to HMRC within 60 days of completion. This guide walks through the rates, the rebasing rules and the deadline.
12 min read Reviewed July 2026
Read the guideGuideCrypto Tax for Expats and People Leaving the UK
Crypto tax for expats UK rules explained: when CGT stops after you leave, the temporary non-residence claw back, staking income and CARF reporting from 2026.
12 min read Reviewed July 2026
Read the guideGuideThe 60-Day CGT Rule for Non-Residents: Worked Examples
Every non-resident disposal of UK property or land must be reported to HMRC within 60 days of completion, even where no tax is due at all. Three worked examples show exactly how the 2026/27 rules play out in practice.
7 min read Reviewed July 2026
Read the guideGuidePrivate Residence Relief Explained: The Full 2026/27 Guide
Private Residence Relief exempts the slice of your gain that matches the time a property was genuinely your home, plus the final 9 months, whatever you did with it after moving out. The relief turns on quality of occupation, not length, and the traps sit in absences, lettings and the non-resident 90-day rule.
11 min read Reviewed August 2026
Read the guideGuideCGT on Gifts and Family Transfers: The 2026/27 Rules
Giving an asset to a family member is a disposal at full market value for Capital Gains Tax, so a gift can create a tax bill with no sale proceeds to pay it from. This guide covers the market value rule, spouse transfers, holdover relief, the 60-day rule for property, ten-year instalments, and whether gifting beats selling.
11 min read Reviewed August 2026
Read the guideGuideSelling Shares in Your Company: BADR and Valuations
Business Asset Disposal Relief now taxes the first £1 million of qualifying lifetime gains at 18%, and the conditions are stricter than most sellers assume: 5% of shares, votes and economic rights, held as an officer or employee, for the full two years before the sale. Sell to family at a friendly price and HMRC taxes market value anyway. Here is how the whole picture fits together.
11 min read Reviewed August 2026
Read the guideGuideSelling Property Abroad: UK Capital Gains Tax Explained
If you are UK resident, selling a property overseas is a UK Capital Gains Tax event, and the gain is computed in sterling: cost translated at the purchase date's exchange rate, proceeds at the sale date's. That means currency movement alone can create a taxable gain, even when the property never rose in local terms. Here is the full computation, the reporting route, the foreign tax credit and the reliefs.
10 min read Reviewed August 2026
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