CG73760 | Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Introduction

This guidance deals with the rules that apply to non-resident individuals who would be chargeable to CGT on disposals of UK residential property interests if they were UK resident, and are now brought within the new charge to non-resident CGT.

It considers how a range of existing CGT provisions are modified with the arrival of non-resident CGT, and gives details of the computation rules for the new charge as they apply to non-resident individuals.

Most aspects of the computation rules apply in exactly the same way where the person making a non-resident CGT disposal is a company. There are in addition some issues that only arise in relation to companies, and these are considered in CG73827+. Aspects relating to ATED-related CGT are dealt with in CG73874+.