CG73775 | Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Computation: General scope

TCGA92/Sch 4ZZB sets out rules for computing the non-resident CGT gain or loss accruing to a person in relation to a disposal of a UK residential property interest.

Sch 4ZZB includes provisions for taxpayers to make elections to vary the method of computation of gains and losses; separate rules for cases where a non-resident CGT disposal is, or involves, a relevant high value disposal; and provisions about non-resident CGT disposals made by companies.