If you’re not a resident in the UK, you must report disposals of UK property or land even if you:

• have no tax to pay on the disposal
• have made a loss on the disposal
• are registered for Self Assessment

UK property and land includes:

• residential UK property or land (including(land for these purposes also includes any buildings on the land)
• non-residential UK property or land
• a ‘mixed use’ property is property that has residential and non-residential —elements for(for example, a flat connected to a shopshop, doctor’s surgery or office)
• rights to assets that derive at least 75% of their value from UK land

Direct disposals

A direct disposal of UK property or land is where youa sellperson sells or disposedisposes of yourtheir interest in UK property or land.

There are different rates of Capital Gains Tax that you may need to pay.pay, Thatdepending depends on if the direct disposal is for residential or non-residential.non-residential UK property or land.

Residential property is:is defined as:

• a building used or suitable for use as a dwelling
• properties in the process of being constructed or adapted for use as a dwelling
• the garden or grounds of such a building, including structures on themthe garden or grounds
• the right to getacquire a UK dwelling ‘off plan’

Non-residential property or land includes:

• commercial property, for example shops or offices
• agricultural land
• forests
• any other land or property which is not used as a residence

Indirect disposals

IndirectAn indirect disposal of UK property or land is sellingwhen a non-resident person sells or disposingdisposes of yourtheir interest in an asset that derives 75% or more of its gross value from UK land. Land for these purposes also includes any buildings on the land.

You must have at least a 25% interest in that asset for the sale or disposal to be an indirect disposal.

We‘Connected takepersons’ into(such accountas spouses, civil partners andor descendantssome indescendants) are also included when working out if a person has aan 25%investment interest.of at least 25%. Find out more about the definition of a ‘connected person’ in in CG73936 of the HMRC Capital Gains Manual.

If you sell units in an investment fund owningwhich owns UK land, the special rules for collective investment vehiclevehicles rulesmight may apply. These rules mightmay mean that you have to pay Capital Gains Tax even if you own less than 25% of the investment fund. Find out more about collective investment vehicles in in CG73995P of the HMRC Capital Gains Manual.

WeThe work out gains on indirect disposals will be worked out using the value of the asset being disposed of, rather than the underlying value of the underlying UK land.

Indirect disposals do not apply when:

• land used in a continuing trade is also disposed of
• 2 or more companies are sold at the same time by the same investors and the ‘property richness test’ would not apply if itthe disposals were treated as one transaction

Find — find out more information about ‘property richness’ in in CG73934 of the HMRC Capital Gains Manual.

Deadlines for reporting a disposal and paying what you owe

You must report and pay any Capital Gains Tax due on UK residential property within:

• 60 days of selling the property if the completion date was on or after 27 October 2021
• 30 days of selling the property if the completion date was between 6 April 2020 and 26 October 2021

Reporting disposals made on or after 6 April 2020

Use an online Capital Gains Tax on UK property account to report your disposal. You’ll need to signhave ina toGovernment useGateway thisuser service.ID and password. If you do not already have signa inuser details,ID, you can create them.one the first time you register.

You’ll also need the:

• address and postcode of the property
• date you got the property
• date you exchanged contracts when you were selling (or ‘disposing’ of) the property
• date you stopped being the property’s owner (completion date)
• value of the property when you got it
• value of the property when you sold or disposed of it
• costs of buying, selling or making improvements to the property
• details of any any tax reliefs, allowances or exemptions you’re entitled to claim
• property type, if you’re not a resident of the UK

If you cannot report online

You can use a a Capital Gains Tax on UK property form to to report your disposal by post.

HMRC will send you a 14-digit payment reference number starting with ‘x’ after you’ve reported.reported your disposal. You’ll need that reference number to to pay any tax you owe before before the deadline.

Using a tax agent

If you would like an agent to report the sale or disposal of UK property or land to HMRC on your behalf, you must:

1. 1.  Set up an online Capital Gains Tax on UK property account.

2. 2.  Give the agent theyour Capital Gains Tax on UK property account number and your country of residence, so they can email you a link requestingto access.request access to your Capital Gains Tax on UK property account.

3. 3.  Accept the authorisation request in the email.

Your agent will then be able to report and manage your account and returns on your behalf.

Reporting disposals made on or before 5 April 2020

If you have sold a UK property or land before 6 April 2020,2020 you must complete an an online non-resident Capital Gains Tax return form.

You’ll need to:

• submit a separate return for each disposal and any amendments you make
• give details of your taxable gains and losses for each disposal in the ‘Other information’ section,section of the return form, or email them to to non-residentcgt.spt@hmrc.gov.uk after after you submithave submitted the return form

If you decide to defer payment for UK property or land sold on or before 5 April 2020, you should:

• tellinclude usdetails aboutof the taxable gains and losses relatedrelating to the disposal inwith your Self Assessment return for the tax year afterfollowing thea disposalsale
• make a payment as part of your normal end of year Self Assessment payment

Using a tax agent

To give usHMRC limited authorisation to deal directly with your agent or adviser, email: email: non-residentcgt.spt@hmrc.gov.uk.

Your email will need to include:

• ‘Non-resident ‘Non-resident CGT on on UK Property or Land’ in the title
• your name and address
• your tax reference number, for example your Unique Taxpayer Reference
• the submission Case ID number or your non-resident Capital Gains Tax reference starting ‘NRCGT’, if you have them
• the name and address of the person or organisation you want to authorise

Limited authorisation only applies to non-residents Capital Gains Tax up to and including 5 April 2020.

You do not need limited authorisation if you have already authorised someone to to deal with HMRC on your behalf about about your Income Tax.

If the property that was disposed was jointly owned

You must report the disposal and give details of your own gain or loss.

Special rules apply if if you give a UK property to:

• your spouse
• your civil partner
• charity

Non-resident companies making a disposal

Non-resident companies pay Corporation Tax on gains from UK land and property disposals.disposals Theyand report them on a Corporation Tax return.

You’ll need to to register a non-resident company for Corporation Tax if if you do not already submit a Corporation Tax return.

Trustees of non-UK resident trusts that make a disposal

If you’re a trustee of a non-UK resident trust,trust youthat mustbecome registerliable withto uspay beforenon-resident either:

• creatingCapital anGains onlineTax, Capitalyou Gainsmust Taxbe onregistered UKwith propertyHMRC account
• completingbefore ayou can create an online Capital Gains Tax on UK property formaccount. to report the disposal by post

Find out more about when and how to register a trust.

YouIf willthe trust does not need to register with usHMRC evenand if there’s no tax to pay or you believemust still report the trustdisposal isusing exempta fromCapital registration.Gains Tax on UK property form.

Temporary non-residents who make a disposal

Different rules apply if you’re temporarily non-resident and make disposals induring a tax year when you were either:

• not resident in the UK
• overseas as part of a split year

If you meet the temporary non-resident rules apply,then athe portion of gain not charged to non-resident Capital Gains Tax iswill income within the scope forof UK Capital Gains Tax.Tax That applies for the yearyear, or period of return to the UK.

If temporaryyou non-resident rules do not apply,meet the temporary non-resident rules, there will not be an extraadditional UK Capital Gains Tax charge for the earlier disposal when you return to the UK.

FindRead out more in the temporary non-residents and Capital Gains Tax (Self Assessment helpsheet HS278). to find out more about the treatment of Capital Gains Tax during a period abroad and the temporary non-resident rules.

If you’re an individual (including trustees and executors, or personal representatives of a deceased person) you canare getentitled the to the Capital Gains Tax Annual Exempt Amount. You can only use the Annual Exempt Amount once in a tax year, even if it was a split year.

Personal representatives who make a disposal for a deceased person who lived abroad

If you’re the personal representative of a deceased person who lived abroad, you’ll need to report the disposal to usHMRC if:

• the deceased made a disposal before they died that washas not been reported to usHMRC
• you dispose of UK property or land while while managing and selling assets for for the estate

Find out more about about Capital Gains Tax when someone dies.

How to report the disposal

You can report the disposal online if you’re using either:

• your own online Capital Gains Tax on UK property account on behalf of someone else
• the online Capital Gains Tax on UK property account for the complex estate in administration — you’ll need the organisation’s Government Gateway useraccount ID and Unique Taxpayer Reference that was used to register the trust with HMRC

You must use a a Capital Gains Tax on UK property form to: to:

• use a different agent to deal with the deceased’s estate to the one who deals with your individual tax affairs
• amend a report that has already been submitted online

After you’ve reported your disposal

If you complete a Self Assessment tax return

If you already complete a Self Assessment tax return to report your income to us,HMRC, you must:

• must fill in the Capital Gains section for the tax year following the sale
• and give details of your disposal, unless the property was your main home and you qualify for for Private Residence Relief

.

FindRead out more about non-resident Capital Gains for land and property in the UK (Self Assessment helpsheet HS307). to find out more about when you need to report a disposal on your Self Assessment tax return.

Keep records

You need to to keep records to to support the gains or losses you report to us,HMRC, including any calculations that you’ve used.