Non-UK residents are liable for UK Capital Gains Tax (CGT) on certain disposals.

This is a freeview 'At a glance' guide to Non-residents & CGT.

The disposals include:

  • All chargeable assets: where non-residence is short-term or temporary, see SRT: Statutory Residence Test.
  • UK property, when statutory non-resident.
  • Disposals must be reported within 60 days of conveyance (30 days for disposals before 27 October 2021), see Non-resident CGT: UK property

We also have a handy summary table, see Different ways of taxing UK property


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