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UK property sales

Selling UK property while living abroad

Capital Gains Tax advice and 60-day reporting for expats and non-resident owners selling UK property.

In brief

A UK property sale can require a separate HMRC report within 60 days of completion. I establish the gain, reliefs, ownership and residence facts before the deadline becomes urgent.

The 60-day deadline runs from completion, not exchange, and can apply even where the final tax bill is nil.

What I check for a property sale

  • Residence at the date of disposal
  • Purchase, sale, improvement and professional costs
  • Private Residence Relief and periods of absence
  • Joint ownership, gifts or inherited interests
  • Currency conversion and historic valuations
  • 60-day property report and Self Assessment reconciliation

How the review works

  1. 1

    Secure the dates

    Confirm exchange, completion, occupation and residence dates.

  2. 2

    Reconstruct the cost

    Gather statements, invoices, valuations and ownership records.

  3. 3

    Calculate and challenge

    Test the gain and reliefs rather than accepting an agent estimate.

  4. 4

    File on time

    Complete the property report and coordinate the annual return.

What you receive

  • A documented CGT calculation
  • A protected 60-day timetable
  • A clear list of supporting evidence
  • Reconciled annual reporting
  • Direct access to Matthew
Common Questions

Frequently Asked Questions

Do non-residents have to report a UK property sale if there is no gain or a loss?

Yes. Non-resident individuals, trustees, and personal representatives must submit a UK property return to HMRC within 60 days of completion for all disposals of UK land and residential property, even if the disposal generates a capital loss or nil taxable gain.

How is the Capital Gains Tax calculated on UK residential property for non-residents?

Non-residents are only subject to UK CGT on residential property gains that arose after 5 April 2015. You can base the gain on the property's market value at 5 April 2015 (rebasing), time-apportion the total gain, or calculate the gain over the whole ownership period.

Can I claim Private Residence Relief (PRR) as an overseas resident?

Yes, PRR can be claimed for periods you occupied the property as your only or main home prior to moving abroad. For tax years in which you were non-resident, the property only qualifies for PRR if you or your spouse spent at least 90 midnights in the property during that tax year.

Confidential Summary

Tell Me What Is Going On

Share the outline in your own words. I will read it personally, identify your UK tax connections, and reply with the clearest next step.

Please do not include passwords, complete bank accounts or identity documents.