CG73852 | Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Non-Resident CGT Disposals, Gains and Losses - Special Rules for Companies

TCGA92/Sch 4ZZB lays down 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/Part 5 sets out provisions for cases where the person making a non-resident CGT is a company. Computations under Sch 4ZZB in the case of companies are to be made as if the computations were for corporation tax purposes - i.e. indexation allowance is to be included.

It follows that, while there are some differences of detail in the case of companies, the fundamental processes that apply for computing non-resident CGT gains and losses in the case of companies are the same as those for individuals.

All the various computations in Sch 4ZZB that have been described in Part 4 in relation to individuals do therefore apply equally in the case of companies.