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How CGT Applies to Non-Residents
Since April 2015 (extended to all UK property/land from April 2019), non-UK residents have been within the scope of UK Capital Gains Tax on disposals of UK residential and commercial property and land — this isn't a niche rule, it applies to most non-resident property owners selling in the UK.
Rebasing
For most non-residents, the gain is calculated from the property's market value on 5 April 2015 (or 5 April 2019 for non-residential property) rather than from your original purchase price — so only the growth since that rebasing date is generally taxable, not the full historic gain.
The 60-day NRCGT return
Every disposal must be reported to HMRC within 60 days of completion via an NRCGT return, whether or not any tax is actually due — this is a stricter filing obligation than for UK residents, who only need to report within 60 days if tax is owed.
Leaving the UK mid-tax-year
If you become non-resident partway through a tax year, split-year treatment may apply, meaning different rules can apply to gains made before and after your departure date — this is genuinely case-specific and worth checking with an adviser rather than assuming standard rates apply to the whole year.
How this calculator works — Formulas & Method
Source: gov.uk/guidance/capital-gains-tax-for-non-residents, gov.uk/government/publications/capital-gains-tax-for-non-residents · Deterministic calculation — no AI, no arbitrary estimation
Constants used
| Constant | Value | Source |
|---|---|---|
| Annual exempt amount | £3,000 | gov.uk/capital-gains-tax/rates, 2026/27 |
| Basic rate band upper limit | £50,270 taxable income | gov.uk Income Tax rates 2026/27 |
| CGT basic / higher rate | 18% / 24% | gov.uk/capital-gains-tax/rates |
| Rebasing date (residential) | 5 April 2015 | gov.uk CGT for non-residents guidance |
| NRCGT return deadline | 60 days from completion, tax due or not | gov.uk CGT for non-residents guidance |
Formulas
gain = sale_price − value_at_5_april_2015
taxable_gain = max(0, gain − £3,000)
— Rate band —
basic_band_remaining = max(0, £50,270 − other_uk_taxable_income)
cgt = min(taxable_gain, basic_band_remaining) × 18% + rest × 24%
Assumes standard rebasing applies (the default method); an alternative time-apportionment or full-gain method can sometimes give a better result and is an election, not automatic. Always confirm your own position with HMRC or a qualified adviser.
Get It Filed Correctly, Not Just Estimated
This calculator gives an estimate — actually reporting and paying it correctly is a separate step with its own deadline and paperwork.
- Non-resident disposing of UK property: you must file an NRCGT return within 60 days regardless of whether tax is due, and rebasing rules mean your gain is usually calculated from the property's value in April 2015, not your original purchase price.
- Multiple disposals in one tax year: ordering and timing disposals across the 5/6 April boundary can materially change what you owe.
- Inherited or gifted assets: your acquisition cost for CGT purposes isn't always what you think — get the base cost confirmed.
- Business Asset Disposal Relief: can cut your rate to 18% on qualifying gains, but eligibility rules are strict.
A fixed-fee online accountant can handle the return and your wider Self Assessment together.
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Methodology & Sources
Figures are public HMRC rates. For your exact position, use gov.uk/capital-gains-tax.
Not Tax or Legal Advice
Information only. Consult the Chartered Institute of Taxation or an adviser via the FCA Register.
Open Source
Formulas are public. Inspect on GitHub.