Non-Resident Capital Gains Tax on UK Property: 60-Day Report

If you live outside the UK and sell UK property, you must tell HMRC within 60 days of completion, even if you owe no tax and even if you made a loss. Many expats miss this because the rule for UK residents is narrower. This guide explains what you must report, the deadline, how to report and what to gather before you sell. It follows on from our guide to expat mortgages for buying and holding UK property.

This guide is general information, not tax advice. Rules, rates and allowances change and depend on your circumstances, so check GOV.UK or take advice from a UK tax adviser before you sell.

UK house, representing capital gains tax when selling UK property from abroad

The short answer

Non-residents must report disposals of UK property or land to HMRC, whether or not any tax is due.
For completions on or after 27 October 2021, the deadline to report and pay is 60 days from completion.
You report online using HMRC’s Capital Gains Tax on UK property account, or by post on a form if you cannot report online.
Late reports can lead to interest and penalties.

What counts as UK property for the report

According to GOV.UK, a non-resident must report disposals of:

residential UK property or land, including any buildings and the garden or grounds
non-residential UK property or land, such as shops, offices, agricultural land and forests
mixed-use property, for example a flat connected to a shop
certain indirect disposals, where you sell your interest in an asset that derives at least 75% of its value from UK land

You must report even if you have no tax to pay, you made a loss or you are already registered for Self Assessment.

The 60-day deadline

The 60 days run from the completion date, which is when legal ownership transfers, not from the date you exchange contracts. GOV.UK says you may have to pay interest and a penalty if you do not report and pay on time. Because the clock starts at completion, it helps to plan the report with your UK solicitor before the sale completes.

How to report

You use HMRC’s online Capital Gains Tax on UK property account. You will need:

the address and postcode of the property
the date you acquired it, the date you exchanged contracts and the completion date
the value of the property when you got it and when you sold it
the costs of buying, selling and making improvements
details of any reliefs or allowances you claim
the property type, if you are not a UK resident

After you report, HMRC sends a 14-digit payment reference starting with the letter x, which you need to pay any tax due before the deadline. If you cannot report online, you can use HMRC’s paper form. You can also authorise a tax agent to report for you through the account, which is useful across time zones.

Working out the gain

The gain is broadly what you sold for, less what you paid and the allowable costs of buying, selling and improving. HMRC has separate guidance on working out the tax if you are a non-resident selling UK property or land, which also explains the reliefs that may apply. Individuals, including executors, can use the Annual Exempt Amount, which GOV.UK gives as £3,000 for the 2026 to 2027 tax year. You can only use it once in a tax year.

GOV.UK sets out Capital Gains Tax rates of 18% and 24% from 6 April 2026, depending on the size of the gain and your taxable income. How those bands apply to you, particularly if most of your income is earned abroad, is a question for a UK tax adviser.

Joint owners, companies, trusts and executors

Joint owners each report their own share of the gain or loss.
Non-resident companies pay Corporation Tax on gains from UK land and report on a Corporation Tax return.
Trustees of non-UK resident trusts must register with HMRC before they report.
Executors of someone who lived abroad report the disposal if they sell UK property for the estate. See our page on probate bridging loans if the sale is delayed by probate.

If you also file a Self Assessment return

If you already complete a UK Self Assessment return, GOV.UK says you must also include the disposal in the capital gains section for the tax year after the sale, giving the details unless the property was your main home and you qualify for Private Residence Relief. The 60-day report does not replace that.

If you may return to the UK

Special rules apply to people who are only temporarily non-resident. In some cases a gain that was not charged while you were abroad can come back into scope for UK Capital Gains Tax in the year you return. HMRC has a helpsheet, HS278, on this. If a return is possible, take advice before you sell. Our guide to getting a UK mortgage when you return covers the other side of that move.

Before you sell

Keep the purchase paperwork, valuation evidence and receipts for improvements. HMRC expects you to keep records that support your figures.
Set up your HMRC online account early, because it can take time, and consider authorising a UK agent.
Ask your UK solicitor to confirm the completion date as soon as it is agreed.
Plan how you will move the proceeds abroad. Our guide to currency risk on expat savings explains the costs to watch.

Common mistakes

Assuming no report is needed because no tax is due.
Counting the 60 days from exchange of contracts instead of completion.
Leaving the HMRC account and records until after the sale.
Forgetting that Self Assessment is a separate obligation.
Not keeping a record of improvement costs.

Frequently asked questions

Do non-residents pay UK capital gains tax on property?

Non-residents must report disposals of UK property or land and may owe Capital Gains Tax on a gain. How much depends on the gain, reliefs and your circumstances.

Do I need to report the sale if there is no tax to pay?

Yes. GOV.UK says non-residents must report disposals of UK property or land even if there is no tax to pay or they made a loss.

What is the deadline?

60 days from completion, for sales completing on or after 27 October 2021.

How do I report the sale?

Through HMRC’s online Capital Gains Tax on UK property account, or on a paper form if you cannot report online. You can authorise a tax agent to report for you.

What happens if I report late?

You may have to pay interest and a penalty, according to GOV.UK.

Do I still file a Self Assessment return?

If you already file one, yes. You must also include the disposal in the capital gains section, as well as making the 60-day report.

Sources and further reading

This article is for information only and is not tax or financial advice. Rates, allowances and reporting rules change. Check GOV.UK or take regulated advice before you sell.

Selling UK Property From Abroad: Capital Gains Tax and the 60-Day Report