Non-Resident CGT UK Property Calculator (NRCGT) 2026
Calculate Non-Resident Capital Gains Tax (NRCGT) on UK property disposals. Rebasing to April 2015 (residential) or April 2019 (commercial). 60-day reporting rule.
Non-Resident CGT (NRCGT) UK Property Calculator
Non-UK residents must pay CGT on UK property disposals. Residential property is rebased to April 2015; commercial property to April 2019.
Frequently Asked Questions
What is Non-Resident CGT (NRCGT) on UK property?
Non-UK residents must pay CGT on gains from the disposal of UK land and buildings. For residential property, only gains since 5 April 2015 are taxable (rebasing). For commercial property, only gains since 5 April 2019.
What CGT rates apply for non-residents on UK property?
Same rates as UK residents from October 2024: 18% (basic rate) / 24% (higher rate) for residential property, and 10% / 20% for commercial property. Non-resident companies pay 25% corporation tax.
Is there a CGT Annual Exempt Amount for non-residents?
No. The annual exempt amount was removed for non-residents from 6 April 2023. Previously, non-residents who were not UK-resident for any part of the year lost their AEA. Now the AEA is simply not available to non-residents.
How does rebasing to April 2015 work?
Non-residents can elect to use the property's market value at 5 April 2015 as their cost for CGT purposes (rather than the actual purchase price). This means only gains since April 2015 are taxed. The election must be made on the NRCGT return.
When must NRCGT be reported and paid?
Within 60 days of completion of the UK property disposal. A 'UK Property Return' must be submitted via HMRC's online service even if the gain falls within losses or reliefs. Failure to file incurs an automatic £100 penalty.
Do UK double tax treaties affect NRCGT?
Yes — some UK tax treaties with other countries give the UK the right to tax only, and the non-resident claims credit in their home country. Others split taxing rights. Check the treaty between the UK and your country of residence. Always seek specialist advice.
Are non-residents liable for NRCGT on their main home?
Private Residence Relief (PRR) can still be claimed by non-residents, but only for years in which the owner (or spouse) occupies the property for at least 90 nights during the tax year. The final 9 months also qualify.
Does NRCGT apply to indirect disposals (shares in property companies)?
Yes. Since April 2019, non-residents who dispose of shares in companies that derive 75%+ of their value from UK land may also be subject to NRCGT. This caught many overseas investors holding UK property through holding companies.