CG73903 | Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Relevant high value disposal and 'other' disposal comprised in disposal of land

Sch 4ZZB/para 20 applies where a disposal of land includes both a “non-ATED related disposal”, which is not a relevant high value disposal, and a relevant high value disposal. Gains accruing on disposal of the part of the land that is a relevant high value disposal are wholly or in part chargeable to ATED-related CGT. Sch 4ZZB/Part 4 applies in relation to the non-ATED related disposal, and treats it as if it formed part of the relevant high value disposal.

If at any time during the relevant ownership period there has been “mixed use” of the land - that is, use of the land partly for dwellings and partly for a non-residential purpose - the amount of any NRCGT gain or loss on the non-ATED related disposal is taken to be the “appropriate fraction” of the amount it would otherwise be. This means, the fraction attributable to dwellings on a just and reasonable apportionment.