Selling UK property while living abroad
Capital Gains Tax calculations and 60-day reporting for non-resident property owners.
Short answer: If you are non-resident and dispose of UK land or property, you generally need to report the disposal to HMRC within 60 days of completion—even if there is no Capital Gains Tax to pay. The gain calculation depends on the asset, acquisition date, ownership, use and available reliefs, so collect the records before completion.
Key points
- Put the 60-day deadline in the conveyancing timetable.
- Reporting can be required even when no tax is due.
- The taxable gain is not simply sale price minus purchase price.
- The annual return may still need the disposal.
What the calculation needs
The calculation may use acquisition and disposal costs, improvement expenditure, ownership shares, valuations and relief for qualifying occupation. Rules differ across property types and dates.
- Purchase and completion statements
- Legal and estate-agent fees
- Capital improvement invoices
- Valuations where relevant
- Dates the property was your main home
Report within 60 days
The deadline runs from completion, not exchange. Set up the reporting route and gather identity and ownership information early, particularly where several people own the property.
After the report
The disposal may also need to appear on Self Assessment. Figures should be reconciled with any payment already made through the property-reporting service.
Written and reviewed by Matthew S Manderson CTA ATT AMIT
Reviewed 3 September 2026. General guidance only; tax treatment depends on individual facts.