Tools · Tax
UK Capital Gains Tax Calculator for Non-Residents
Estimate your UK CGT liability on property, shares, or business assets as a non-resident or returning expat — including NRCGT rebasing, PRR relief, and the 60-day reporting rule.
Estimated CGT payable
£32,160
At 24% higher rate
Rates shown are for 2026/27. CGT rates for residential property changed in the October 2024 Budget (higher rate reduced from 28% to 24%), and rates on other assets rose to 18%/24% from 30 October 2024. This calculator is an estimate — it does not account for losses carried forward, business asset disposal relief, investors' relief, or other reliefs. This is not tax advice. Seek professional guidance before completing a disposal.
UK CGT for Non-Residents: What You Need to Know
Non-UK residents have been subject to Capital Gains Tax on UK property since April 2015 (residential) and April 2019 (commercial). The rules are administered through the Non-Resident CGT (NRCGT) regime, which requires you to report and pay any tax owed directly to HMRC — typically within 60 days of completing a sale.
CGT Rates in 2025/26
Following the October 2024 Autumn Budget, the CGT rate for UK residential property is now 18% (basic rate) and 24% (higher rate) — down from 18%/28% previously. The higher rate applies where your total income plus gain exceeds the basic rate band (£50,270 in 2025/26). For shares and non-residential assets, rates were aligned to the same 18% and 24% for disposals on or after 30 October 2024 (previously 10% and 20%).
Companies pay Corporation Tax (currently 25%) on gains, not CGT. Trusts pay 24% on property gains.
NRCGT Rebasing
If you owned UK residential property before April 2015 (or commercial property before April 2019), you can elect to rebase the cost to the value at that date. Only the gain arising after the rebasing date is taxable. HMRC requires a valuation — typically a formal RICS appraisal — to support this figure.
You are not obliged to use rebasing. If the property was worth less at the rebasing date than your original cost (e.g., you bought at the top of the market), you can instead compute the gain on the full ownership period — whichever produces the lower taxable gain.
Private Residence Relief (PRR)
If the property was your main residence for part of the ownership period, you can claim PRR for those months. The final 9 months of ownership are always exempt, regardless of whether you were living there. Non-residents must satisfy a 90-midnight test in the relevant tax year to qualify for the year's occupation to count.
The 60-Day Reporting Rule
For UK residential property disposals completing on or after 27 October 2021, any gain must be reported and CGT paid to HMRC within 60 days of completion (changed from 30 days). Non-residents must file a Non-Resident CGT return regardless of whether a gain arises — even if the gain is covered by the annual exemption or PRR.
Failure to file on time can attract automatic late-filing penalties of £100, rising to £300 or 5% of the tax after 6 months. Interest accrues on unpaid tax from the 60-day deadline.
Annual CGT Exemption
Each individual has an annual CGT exemption of £3,000 (2024/25 and 2025/26 onwards). This was £6,000 in 2023/24. Gains below the exemption are not taxable, but the disposal must still be reported for residential property.
Frequently Asked Questions
Do non-UK residents pay CGT on UK property?
Yes. Non-Resident Capital Gains Tax (NRCGT) applies to gains on all UK property — both residential and commercial — regardless of where the owner is tax-resident. Gains on UK shares and business assets are also within scope in many cases. You must report the gain to HMRC within 60 days of completing a residential property sale.
What is the CGT rebasing date for non-residents?
Non-residents may elect to rebase the cost of UK residential property to its market value at 5 April 2015, or UK commercial property to 5 April 2019. This means only post-rebasing growth is subject to NRCGT. If the property has fallen in value since the rebasing date, you can instead use the original cost.
Can I claim Private Residence Relief (PRR) as a non-resident?
Non-residents can claim PRR for periods the property was their main residence. However, from April 2015, non-residents must have spent at least 90 midnights in the UK property in the tax year (or in any overseas property they nominate) to qualify. The final 9 months of ownership are always exempt even without occupation.
What is the CGT annual exemption for 2025/26?
The annual CGT exemption is £3,000 for individuals in 2024/25 and 2025/26 — reduced from £6,000 in 2023/24 and £12,300 previously. Trusts have a £1,500 exemption. Companies do not receive an annual exemption; gains are subject to Corporation Tax instead.
Speak to a UK tax planning specialist
Our advisers can help you time disposals, use exemptions, and structure your affairs to minimise CGT as a non-resident.