779. Non-resident capital gains tax ('NRCGT') gains.

For accounting periods before 2019–20, a person is chargeable to capital gains tax in respect of any chargeable non-resident gain ('NRCGT gain') accruing to the person in the tax year on a non-resident CGT disposal1. A disposal made by a person is a 'non-resident CGT disposal' if it is a disposal of a UK residential property interest, and condition A or B is met2.

Condition A is:

  1.  

    (1)     in the case of an individual, that the individual is not resident in the United Kingdom for the tax year in question3;

  2.  

    (2)     in the case of personal representatives of a deceased