HorizonUK Tax Solutions

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Non-Resident CGT on UK Property

Selling a UK property while living abroad? Estimate your Capital Gains Tax for 2025/26 and see the 60-day reporting deadline that catches so many non-residents out.

As a non-resident, use the property's value at 5 April 2015 (only growth since then is taxed). Otherwise use the purchase price.

UK rental profit etc., after any personal allowance. Decides how much gain is taxed at 18% vs 24%.

2025/26 residential property, non-resident. Assumes an investment property (no Private Residence Relief). Indicative only.

Estimated Capital Gains Tax

£41,418

on a gain of £185,000

Gain
£185,000
Annual exempt amount
- £3,000
Taxable gain
£182,000
Taxed at 18% (£37,700)
£6,786
Taxed at 24% (£144,300)
£34,632
Capital Gains Tax
£41,418
Non-residents must report and pay within 60 days of completion, even if no tax is due.

If the property was ever your main home, Private Residence Relief could reduce or remove this. We can confirm your exact position and reliefs.

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How non-resident CGT works

Since April 2015, non-residents pay UK Capital Gains Tax on residential property. For 2025/26 the residential rates are 18% (within your unused basic-rate band) and 24% (above it), after a £3,000 annual exempt amount.

As a non-resident you can usually "rebase" to the property's value at 5 April 2015, so only the growth since then is taxed. Every disposal must be reported and the tax paid within 60 days of completion, even if there is no tax or a loss. Private Residence Relief can reduce the bill if the property was once your home.

We handle the 60-day return

We calculate the gain, apply rebasing and reliefs, and file your CGT return on time. Book a free clarity call with a Chartered Tax Adviser.

Read the full guide
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