Non-Resident CGT
Since 2015, non-residents pay UK CGT on disposals of UK residential property. Since 2019, commercial property too. The filing deadline is 60 days, and UK rental income must flow through the Non-Resident Landlord Scheme. We match you with a specialist who handles the lot, including treaty relief under your country's double-tax agreement.
Why a specialist matters here
Non-resident landlords are consistently over-taxed on UK property — usually because their UK accountant doesn't handle cross-border work and their home-country accountant doesn't know UK rules. A specialist with non-resident experience handles the NRL scheme properly, claims rebasing on pre-2015 gains, and applies treaty relief.
The three problems a general accountant won't catch
60-day filing applies regardless of residence
Whether you live in Dubai, Mumbai, or Melbourne, UK residential property CGT must be filed and paid within 60 days of completion. Late filing triggers £100 penalties regardless of where you are, and HMRC increasingly uses beneficial owner registers to find non-compliant disposals.
The NRL scheme catches you even when you don't know
If you receive UK rental income as a non-resident, your letting agent or tenant must deduct 20% tax at source unless you've registered with the Non-Resident Landlord Scheme. Many non-resident Harrow landlords are losing 20% of rent to withholding they could recover with proper registration.
Rebasing saves tax — but only if claimed
For non-resident CGT on property owned before April 2015 (residential) or April 2019 (commercial), you can elect to use the market value at that date as your base cost, rather than original purchase price. This is often a huge saving — but only if elected on the return, and the election is irreversible.
What the specialist delivers
NRCGT return filing
60-day return drafted, reviewed, and submitted from UK specialists who file these every week. Rebasing election assessed. Reporting completed regardless of your time zone.
NRL scheme registration
If you're receiving UK rent as a non-resident, registration with HMRC to receive it gross (via NRL1 approval) — so your letting agent stops deducting 20% and you manage tax via annual self-assessment.
Treaty relief application
The UK has double-tax treaties with 130+ countries. Depending on your residence, treaty relief may reduce or eliminate UK tax on rental income or gains. A specialist applies the correct treaty article to your circumstances.
Annual self-assessment
Ongoing UK self-assessment for rental income, coordinated with your home-country return to avoid double taxation and claim correct credits.
Non-Resident CGT in specific Harrow areas
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