Commentary

C2.1130 Introduction to non-resident CGT (NRCGT) disposals of UK residential property

Capital gains tax
Capital gains tax | Commentary

C2.1130 Introduction to non-resident CGT (NRCGT) disposals of UK residential property

Capital gains tax | Commentary

Non-resident CGT (NRCGT) disposals of UK residential property

C2.1130 Introduction to non-resident CGT (NRCGT) disposals of UK residential property

The NRCGT rules in C2.1130–C2.1138 apply to disposals made prior to 6 April 2019. For disposals made on or after 6 April 2019, see the FA 2019 NRCGT rules in C2.1139–C2.1173. Transitional rules apply to unused losses existing at 6 April 2019 that have accrued on disposals made prior to that date. See C2.1142 for further details.

From 6 April 2015 capital gains tax was extended to disposals of UK residential property by non-residents1. The government wished to address what it

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