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gains on UK property

Non-Resident Capital Gains Tax

We file your UK CGT return within 60 days.

Three different bases are permitted for calculating a non-resident’s gain, and they rarely give the same answer. We compute all of them, elect the one that costs you least, and file the 60-day return before the clock runs out.

Three different bases are permitted for calculating a non-resident’s gain, and they rarely give the same answer. We compute all of them, elect the one that costs you least, and file the 60-day return before the clock runs out.

Global Tax Consulting clients

Trusted by 1,000+ expats worldwide

Gain calculatorResidential · 2026/27
£180,000
£320,000
£450,000
BoughtRate
Lowest
Rebasing to
5 April 2015
£30,480
£130,000 gain
Time
apportionment
£33,300
£141,750 gain
Whole gain
(retrospective)
£64,080
£270,000 gain
Difference between the best and worst basis£33,600
The difference between the best and worst basis on the same sale. Electing correctly is the whole job.
Complete today and the return is due by 10 December 2026

What we handle

Who we help

Selling UK property as a non-resident? We've got you covered

Whether you’ve just completed a sale or are still planning one, we support individuals worldwide who need to report and pay capital gains tax on UK property, quickly, correctly and without stress.

No matter your situation, our specialist CGT advisors make sure your non-resident capital gains position is handled efficiently: minimising the tax, avoiding penalties and keeping you fully compliant with HMRC.

We work with

Non-residents selling UK residential property

Non-residents selling UK residential property

UK expats and global professionals living overseas

UK expats and global professionals living overseas

Non-resident landlords disposing of UK property

Non-resident landlords disposing of UK property

Time-critical

Individuals approaching or within the 60-day deadline

Urgent

Clients who have missed the deadline and need urgent support

The 60-day rule

The clock starts at completion, not exchange

Sixty days to calculate the gain, file the return and pay the tax. It applies even when no tax is due.

Day 0

Completion

The sale completes and the clock starts. Exchange does not count — completion does.

Day 1–59

Compute & elect

Gather costs, establish the base cost, run all three bases and elect the one that costs least.

Day 60

File & pay

The non-resident CGT return submitted and the tax paid. Both are due, not just the return.

Day 61+

Penalties & interest

Late filing penalties begin and escalate, with interest running on the tax from the due date.

The process

Completion to filed return, comfortably inside 60 days.

01

Send us the sale

Completion statement

What you originally paid

Improvement and legal costs

April 2015 valuation

01

Send us the sale

Completion statement

What you originally paid

Improvement and legal costs

April 2015 valuation

02

We compute and elect

All three bases calculated

Private residence relief applied

Losses and allowances used

The lowest basis elected

02

We compute and elect

All three bases calculated

Private residence relief applied

Losses and allowances used

The lowest basis elected

03

We file and confirm

Return filed with HMRC

Payment reference and amount

Copies for your records

Carried into your tax return

03

We file and confirm

Return filed with HMRC

Payment reference and amount

Copies for your records

Carried into your tax return

Start my CGT return

Simple, fast and fully managed CGT returns

Ensure your capital gains tax on UK property is calculated and filed correctly.

💷 Fixed fees

🏦 ATT qualified

💻 100% online

  • ⏱️ 60-day deadline

  • 🏠 Private residence relief

  • 📅 Rebasing

  • ⚖️ Time apportionment

  • 📉 Annual exempt amount

  • 📄 Allowable costs

  • 📊 Capital losses

Why GTC

We help you meet the 60-day HMRC reporting requirement

01 / EXPERTISE

Founder led, ex-Deloitte

Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.

02 / TRACK RECORD

200+ five-star reviews

We have 134 reviews on Google and 104 Trustpilot reviews last checked 11 October 2026.

03 / PRICING

Fixed fees, agreed upfront

A capital gains tax return fee is typically £750. Let Property Campaign disclosure fees ranges from £4,000 to £10,000.

04 / PROCESS

Everything in one portal

Upload documents, sign forms and message your advisor securely, from any timezone.

I can’t say enough good things about Emma. From day one, she has given me complete 360-degree support through my tax situation. She’s proactive, incredibly responsive, and stays ahead of every deadline.

Romeo, Philippines

GTC was able to understand and deal with a foreign tax credit refund application to HMRC efficiently and without fuss. The GTC platform allows easy document transfer. Emma replies to email queries promptly and with helpful answers.

Zubin, UK

Emma was fantastic from the moment I contacted her: prompt responses to emails, knowledgeable, and professional. If you're a remote worker or digital nomad, don't waste your time communicating with anyone else apart from Global Tax Consulting.

James, Nomadic

FAQs

Questions we get from expats about CGT returns

Do I pay UK capital gains tax if I live abroad?

Yes. Non-residents have been within the charge on UK residential property since 6 April 2015. Living overseas does not take a UK property sale outside the UK tax net.

How long do I have to report the sale?

Sixty days from completion — not from exchange. The return and the payment are both due inside that window, and the obligation applies even where no tax is payable.

What happens if I miss the 60-day deadline?

Late filing penalties start immediately and escalate, and interest runs on the tax from the due date. It is still far better to file late than not at all, and there are grounds on which penalties can sometimes be reduced.

How is the gain actually calculated?

Three bases are permitted: rebasing to the April 2015 value, time apportionment of the whole gain, or the whole gain since purchase. You can elect between them, and the difference is often tens of thousands of pounds.

Do I still report it if I make a loss?

A non-resident CGT return is generally still required on a disposal of UK property even where the result is a loss or no tax is due. Reporting the loss also preserves it for use against future gains.

What if it used to be my home?

Private residence relief may cover the period you lived there, plus the final period of ownership, which can remove a substantial part of the gain. Whether it applies depends on the facts of your occupation.

Do I also need to put it on my Self Assessment return?

If you are already within Self Assessment, the disposal goes on your annual return as well as the 60-day report, with the tax already paid credited against the final position.

Who can help me with Capital Gains Tax on UK property as a non-resident?

A UK tax adviser who prepares non-resident Capital Gains Tax returns. At Global Tax Consulting, Emma McDermott, ATT, calculates the gain on each permitted basis, applies any reliefs and files the return with HMRC inside the 60-day deadline. The fee is fixed before work starts.

2D terrace houses

Work with GTC

Sixty days is less time than it sounds

Send us the completion statement and we will take it from there: every basis computed, every relief applied, the return filed and the payment figure confirmed.

Non-resident CGT60-day window

2-bed flat, Manchester

Sold for £450,000 · completion recorded

23days remaining
Completion
Return & payment due
Return not yet filed
Non-resident CGT60-day window

2-bed flat, Manchester

Sold for £450,000 · completion recorded

23days remaining
Completion
Return & payment due
Return not yet filed