Policy paper

Capital Gains Tax: non-resident capital gains

This tax impact and information note is about various administrative changes to the rules for non-resident capital gains.

From:
HM Revenue & Customs
Published
26 November 2025

Documents

Non-resident capital gains

HTML

Draft legislation

PDF, 69.6 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft legislation (accessible version)

HTML

Details

This measure has various changes to the rules for non-resident capital gains. These include amending the definition of a property rich entity from 26 November 2025 and other administrative changes that clarify the legislation.

This measure will take effect from 6 April 2026.

Updates to this page

Published 26 November 2025

Sign up for emails or print this page