CG-APP18-160 – Half 1 Accessing the Capital Beneficial properties Tax (CGT) on UK Property Account: Non-UK residents – HMRC inside guide

1.6 Non-UK residents

From 6 April 2020, non-UK tax residents should use the CGT on UK Property Account service to report all disposals of an curiosity in UK property i.e. actual property, together with the place there is no such thing as a tax to pay or a loss has been made. An curiosity in UK property consists of:

• Residential UK property or land
• Non-residential UK property or land
• Combined use UK property or land (half residential and half non-residential)
• Rights to property that derive at the least 75% of their worth from UK land (oblique disposals)

Steering on the foundations affecting property disposals by non-residents which apply from 6 April 2019 might be present in CG73920p. Be aware that between 6 April 2019 and 6 April 2020 a unique service was utilized by non- residents to report below these guidelines.

In a situation the place the consumer shouldn’t be UK tax resident and undecided of their tax residence, the consumer ought to enter their nation of residence because the nation that they’re anticipating to spend essentially the most time in in the course of the tax 12 months of disposal. This can enable the consumer to report their disposal however is not going to impression on the calculation of the CGT legal responsibility. Additional data on figuring out residence standing might be present in RDRM11000 .

Various sign-in course of

If a non-resident can’t arrange a Authorities Gateway account, for instance, if they don’t have a Nationwide Insurance coverage quantity or UTR (Distinctive Tax Reference) they need to use the choice sign-in course of that requires solely an e mail tackle (validated by a code despatched by e mail shortly after coming into the e-mail tackle) and the tackle of the property within the UK.

1. Go to https://www.tax.service.gov.uk/capital-gains-tax-uk-property/begin/report-pay-capital-gains-tax-uk-property
2. Scroll right down to ‘Earlier than You Begin’
3. Then click on ‘Begin’
4. This can take the consumer to a webpage with the URL https://www.entry.service.gov.uk/login/signin/creds (this web page can’t be accessed immediately)
5. Click on on the Create sign up particulars (Ignore the Authorities Gateway containers)
6. Enter your e mail
7. The consumer will obtain a code by e mail
8. Observe the on-screen directions to finish registration

If the consumer is unable to obtain a code to cell phone by way of a textual content message or obtain a code by voice name to a UK cell or landline, the consumer might use an authentication app.