United Kingdom · Capital gains tax on property
Non-Resident Capital Gains Tax (UK Property) Calculator
A non-resident selling UK residential property pays UK capital gains tax at 18 or 24 per cent on the gain, often measured only from April 2015 through rebasing, after the £3,000 annual exempt amount. Every disposal must be reported to HMRC within 60 days of completion, even when no tax is due.
Living abroad and selling UK property. You must report the disposal within 60 days even when no tax is due, and special rebasing rules may apply.
About 23.3% of your £100,000 gain. You keep roughly £76,720.
How we got this
| Sale price | £300,000 |
| Less purchase price | −£200,000 |
| Less costs and improvements | −£0 |
| Gain | £100,000 |
| No gain / no loss transfer | −£100,000 |
| Less Private Residence Relief | −£0 |
| Less annual exempt amount | −£3,000 |
| Taxable gain | £97,000 |
| Band | Amount | Rate | Tax |
|---|---|---|---|
| Higher-rate band | £97,000 | 24% | £23,280 |
| Estimated CGT | £23,280 |
- Non-residents must report a disposal of UK property within 60 days even if no tax is due. Different rules and rebasing may apply, so confirm your position.
A UK residential sale with tax to pay must be reported and paid within 60 days of completion. For a sale completing today, that window runs to about 5 November 2026.
On these figures there is no capital gains tax to pay, so a UK resident does not need to file the 60-day property return. A non-resident must report a disposal of UK property whether or not any tax is due.
This is an estimate for general information only, not tax, legal or financial advice. Tax rules are complex and depend on your circumstances, and figures may not reflect the latest changes. Confirm your position with HMRC or a qualified tax adviser before acting. The terms of use set out the limits of this estimate and of our liability.
Your figures are worked out in your browser. They are not sent to us or stored.
Do non-residents pay UK capital gains tax on property?
Non-residents pay UK capital gains tax on disposals of UK property and must report every disposal within 60 days, whether or not tax is due. In many cases only the growth since April 2015 is taxed, through rebasing, and there are alternative methods for working out the gain. Because the rules are specific to your history and residence position, treat the estimate below as a starting point and confirm the detail with HMRC or an adviser.
How is the gain worked out for a non-resident?
For residential property held before 6 April 2015 the default is rebasing: only the growth from the April 2015 value is taxed, so the value at that date takes the place of the original purchase price. Alternative methods, including straight-line time apportionment and taxing the whole gain, can be elected where they give a better answer.
The estimate on this page taxes the gain over whatever cost you enter. To approximate the rebased position, enter the April 2015 market value as the purchase price rather than what you originally paid.
Because the right method turns on your own dates and residence history, treat the figure as a starting point and confirm it with HMRC or a qualified adviser.
What does the tax actually come to?
The table below is produced by the same engine as the calculator above, at four gain sizes and the two income positions most people are in.
| Gain | Basic-rate seller | Higher-rate seller | Higher-rate couple, jointly owned |
|---|---|---|---|
| £20,000 | £3,618 | £4,080 | £3,360 |
| £50,000 | £10,818 | £11,280 | £10,560 |
| £100,000 | £22,818 | £23,280 | £22,560 |
| £200,000 | £46,818 | £47,280 | £46,560 |
Estimates for 2026/27, after the £3,000 annual exempt amount. A basic-rate seller here has £30,000 of other income, a higher-rate seller £60,000.
When do you have to report and pay?
Within 60 days of completion, through an HMRC Capital Gains Tax on UK property account. The deadline runs from completion, not from exchange and not from the end of the tax year, and the tax is payable by the same date.
A return is still needed even when the estimate here comes to nothing, in some situations. A UK resident with no tax to pay generally does not have to file, but a non-resident must report every disposal of UK property whether or not any tax is due.
Missing the deadline brings an automatic penalty, and interest runs on the unpaid tax from the due date.
What do people most often get wrong?
- Not reporting because no tax is due. A non-resident must report every disposal of UK property within 60 days regardless.
- Taxing the whole gain from the original purchase. Rebasing to the April 2015 value often applies, and other methods are available.
- Assuming the annual exempt amount is unavailable. It is generally available on a non-resident disposal of UK property.
Common questions
Do non-residents pay UK capital gains tax on property?
Yes. Since April 2015 non-residents pay UK capital gains tax on disposals of UK residential property, and the disposal must be reported within 60 days even if no tax is due.
Is the whole gain taxed for a non-resident?
Often only the growth since April 2015 is taxed, through rebasing, though other methods are available. The right method depends on your circumstances.
What is the capital gains tax allowance for 2026 to 2027?
The annual exempt amount is £3,000 per person, or £6,000 for a couple who own the property jointly.
When must UK property capital gains tax be reported?
Within 60 days of completion, through an HMRC Capital Gains Tax on UK property account.