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The provisions in this article apply in relation to disposals of UK residential property by non-resident persons between 6 April 2015 and 6 April 2019. For details of returns and tax payments required relating to disposals of UK land by non-residents from 6 April 2019 onwards, see C1.110.

Where a non-resident disposal of UK residential property is made (see C2.1130) the 'appropriate person' must, within 30 days of the date of completion of the disposal¹:

1. Ìý

   •ÌýÌýÌýÌý file a non-resident capital gains tax (NRCGT) return in respect of the disposal, and

2. Ìý

   •ÌýÌýÌýÌý make a payment on account to HMRC of the tax due

Note that although companies are subject to corporation tax on chargeable gains, the NRCGT regime also applies to companies². See C2.1130.

See below for the compliance requirements where either:

1. Ìý

   (a)ÌýÌýÌýÌý the disposal fits the circumstances to which the rules for an elective NRCGT return apply

2. Ìý

   (b)ÌýÌýÌýÌý the 'appropriate person' is otherwise