Non-Resident Capital Gains Tax on UK Property 60-Day Return Filed for You, or Pre-sales Tax Advice

The process is more complex than it looks, because of the information need to complete the form, complicated rules on allowable deductions, reliefs and elections, and a strict 60-day reporting and payment deadline.

Have you sold UK land or property while living outside the UK? We handle the preparation and submission of your Non-Resident Capital Gains return to HMRC within the deadline and identify every opportunity to reduce what you owe.

Not yet sold? We advise on the best time to sell from a tax perspective, and how to prepare to fill your return so you can meet the 60-days deadline.

Pricing
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Get a Quote
From £1,500 Fixed fee, no surprises
ICAEW Regulated
60-Day Specialists
Non-Resident CGT
HMRC Agent
ICAEW certified
ICAEW Chartered AccountantRegulated & Qualified
HMRC registered agent
HMRC Registered AgentAuthorised to act on your behalf
60-Day Return SpecialistsFiled on time, wherever you live
Double Tax Credits CalculatedUK tax credit for your overseas return
Desktop Valuations AvailableSupports April 2015 rebasing

The Service

Non-Resident Capital Gains Tax on UK Property

If you live outside the UK and have sold, or are planning to sell, UK property you have a legal obligation to report the sale, and any capital gains to HMRC. We handle everything: working out the most tax-efficient calculation to report your capital gains, identifying any reliefs available, then filling and filing the return on your behalf on time.

Most people are not aware that there are several ways to calculate a non-resident property gain and there a number of allowances and releifs available when calculating your capital gains. Each method and releif will produce a different results. Choosing the right one for your circumstances can make a significant difference to the amount of tax you have to pay. We identify which method works best for your sitiutation, before preparing the return.

The 60-day deadline Once your property sale completes, you have 60 days to report it to HMRC and pay any tax due — regardless of where you live. This applies even if no tax is owed. Missing the deadline triggers automatic penalties. We file promptly so you do not have to worry about it.
Filed within 60 days On time, from wherever you are in the world
Best calculation identified Three methods available — we use the one that produces the lowest tax
Reliefs identified All available reliefs and elections reviewed before the return is filed
Fixed fee, agreed upfront No surprises — a fee range is confirmed before any work begins

Key Numbers — 2025/26

Tax Rates, Deadline & How the Gain Is Calculated

Standard rate
18%
Basic rate taxpayers
Higher rate
24%
Higher & additional rate taxpayers
Tax-free amount
£3,000
Per person, per year

60-day deadline from completion. Once your property sale completes, you have 60 days to report it and pay any tax due — whether you owe anything or not. This applies to all UK property sold by non-residents, regardless of where you live. Automatic penalties apply for late filing.

How the gain is calculated — three options, we identify which is best for you

1
From the April 2015 value For most properties, only the gain since April 2015 is taxable — earlier growth is ignored. We obtain the April 2015 value and calculate from there. This is often the most tax-efficient option for properties held a long time.
2
As a proportion of the total gain The full gain is calculated from the original purchase price, then only the portion arising after April 2015 is treated as taxable. Useful where property values rose steadily throughout the ownership period.
3
The full gain from original purchase The entire gain from when you first bought the property is taxable. This is rarely the most tax-efficient choice but is considered alongside the others.

We calculate all three and apply the one that produces the lowest tax for your specific circumstances.

What's Included

What the Service Covers

  • Establishing your UK tax residence status Before anything else, we confirm whether — and to what extent — you are liable to UK CGT. This is determined by the Statutory Residence Test, which looks at the time you spend in the UK and other connections. It directly affects how your gain is calculated and what reliefs are available.
  • Identifying the most favourable calculation method for your circumstances Non-residents can choose how their gain is calculated. The options produce different results depending on when you bought the property and how values have changed. We work out which approach produces the lowest taxable gain for you and apply it.
  • Identifying and advising on elections available to reduce the tax due There are formal elections and reliefs that can reduce your liability — including relief for periods when the property was your main home, and options relating to the timing of the disposal. We identify what is available in your situation and advise on whether to claim.
  • Preparation and filing of your CGT return within the 60-day deadline Once the calculation and any elections are agreed, we prepare and file your return with HMRC and confirm the tax due. You do not need to interact with HMRC directly — we act as your registered agent throughout.

Optional Add-Ons

Election letters Where a formal election is available and beneficial, we prepare and submit the election letter to HMRC on your behalf.
UK Self Assessment return If you are registered for UK Self Assessment, the disposal must also appear in your annual return. We prepare and file this if required.
French tax return If you are a French tax resident, the gain must also be declared in France. We prepare your French return and coordinate the double taxation treaty credit. Learn about French plus-value →
Desktop valuation for rebasing Where the April 2015 value of your property is needed to calculate the gain, we can provide a desktop valuation report to support the rebasing calculation.
Double taxation credit certificate If you need to file a return in another country — France, the US, Spain or elsewhere — we provide a summary of the UK tax paid so you can claim the correct credit and avoid being taxed twice.
Pre-disposal planning Not yet sold? We advise on the optimal time and structure for the disposal to minimise what you pay. Learn about pre-disposal planning →

Get Started

How to Work With Us

File My UK CGT Return

You have sold UK property and need the 60-day return filed. We establish your position, identify the most tax-efficient calculation, apply available reliefs and file with HMRC on your behalf.

From
£1,500
+ VAT · fee range confirmed at first call
Book a Quote

Advise Me Before I Sell

Not yet sold — or recently sold and not sure where to start? We advise on the best time and structure for the disposal to minimise what you pay, and on exactly what you need to gather and do to make the reporting process straightforward when the time comes.

From
£350
+ VAT · quoted individually based on complexity
Book a Planning Consultation

All fees exclude VAT at 20%. A fixed fee is agreed before any work begins — no surprises. For French property add-ons, UK + French returns are from £3,700 + VAT.

Common Questions

Questions People Ask Us

Straightforward answers — no jargon.

Do I have to pay UK tax on my UK property if I live abroad?
Yes. Selling UK property while living outside the UK means you are liable to UK Capital Gains Tax on any gain made — this has applied since April 2015 for residential property. You must report the sale within 60 days of completion, whether or not any tax is owed.
What is the 60-day deadline and what happens if I miss it?
Once your sale completes you have 60 days to report it and pay any tax due — even where no tax is owed, the report must still be filed. Missing the deadline triggers an automatic £100 penalty, which increases further after 6 and 12 months. Interest also accrues on unpaid tax.
Already missed the deadline? File as soon as possible — the penalties increase with every month of delay and we can still help.
How is the gain calculated — and can I choose the best method?
There are three ways to calculate the taxable gain, and they can produce very different results depending on when you bought and how values have moved. We calculate all three and apply whichever is most favourable for your circumstances — this alone can significantly reduce the tax due.
Are there reliefs that can reduce my tax bill?
Yes. If the property was your main home at any point, you may be able to claim relief for that period. There is also a £3,000 annual tax-free amount, losses from other sales can be offset, and the choice of calculation method itself can reduce what is taxable. We review all of these before filing your return.
Do I need to file a UK tax return as well?
If you are registered for UK Self Assessment, the disposal must also appear in your annual tax return. If the property disposal is your only UK tax matter, you may only need the 60-day return. We confirm which applies to your situation at the first consultation.
I live in France — do I also need to declare the sale in France?
If you are a French tax resident, yes — the gain must also be declared on your French income tax return. The UK tax you have paid is credited against any French liability under the double taxation treaty, so you will not pay tax twice. We can prepare your French return as an add-on to the UK filing. Learn more about French property CGT →
How much does it cost?
The UK CGT return starts from £1,500 + VAT. The exact fee depends on your circumstances — when the property was purchased, whether it was partly your main home, and whether a French return is also needed. A fee range is agreed at the first consultation before any work begins.