ARCHIVED: This Practice Note gives an overview of the non-resident Capital gains tax (NRCGT) charge that applied to certain non-UK resident persons when they disposed of UK residential property on or after 6 April 2015 and before 6 April 2019. It has been archived and is not maintained.

Changes to the taxation of gains made by non-UK residents on UK immovable property took effect from 6 April 2019. These changes are included in section 13 and Schedule 1, Part 1 to the Finance Act 2019. For more details, see Practice Note: Non-residents and tax on chargeable gains from 6 April 2019—gains and UK immovable property.

For disposals on or after 6 April 2015 and before 6 April 2019, an NRCGT charge applies to non-UK resident individuals, trustees, closely-held funds and companies on the disposal of UK residential property. NRCGT applies to disposals of UK residential property of any value including property which is let as part of a property rental business. It also applies to the disposal of a right to acquire UK residential