by Asim Abbas
12 November 2026 
Non-resident selling UK property? Capital Gains Tax and the 60-day reporting rule
Non-resident selling UK property? Capital Gains Tax and the 60-day reporting rule
If you live abroad and sell a UK property, HMRC expects to hear about it within 60 days, even if you made a loss or have no tax to pay. Many overseas owners miss this, and the penalties and interest soon add up.
- Non-residents must report every disposal of UK property or land, even with no tax to pay or a loss.
- The deadline is 60 days from completion.
- Each joint owner reports their own share.
- Report online through HMRC’s Capital Gains Tax on UK property service, or on the paper form.
- Disposals made on or before 5 April 2020 can no longer be reported through this service.
The rules apply to homes, buy-to-lets, commercial property and land, and in some cases to shares in companies that own UK property.
This guide explains who must report, what counts, how to report and what to do if a deadline has already passed.
Who must report?
If you are not resident in the UK, you must report the sale or other disposal of UK property or land to HMRC. According to HMRC’s guidance for non-residents, this applies even if:
- there is no tax to pay
- you made a loss
- you are already registered for Self Assessment
Non-resident companies are different: they pay Corporation Tax on these gains and report them on a Corporation Tax return. Trustees of non-UK resident trusts must register with HMRC before reporting, and personal representatives must report disposals made while managing an estate.
The 60-day deadline
For completions on or after 27 October 2021, you have 60 days from completion to report and pay any tax due. Late reports and late payments can attract penalties and interest.
What counts as UK property?
- Residential: a dwelling, its garden or grounds, a property being built or converted into a home, or the right to buy a home “off plan”
- Non-residential: commercial property, agricultural land, forests and other land not used as a home
- Mixed use: for example, a flat above a shop
- Indirect disposals: selling shares or other rights in an entity that gets at least 75% of its value from UK land, where you hold at least a 25% interest
Estimate your gain
Use our free Capital Gains Tax calculator to see what your sale might cost in tax.
How much tax might you pay?
For individuals in 2026/27, the first £3,000 of gains is covered by the annual exempt amount, which can only be used once a tax year. Gains above that are taxed at 18% or 24%, depending on your UK income. If the property was your main home and you qualify for Private Residence Relief, part or all of the gain may be free of tax. Read more about Private Residence Relief.
Joint owners
Each joint owner must report the disposal separately and give details of their own share of the gain or loss.
Fixed-fee accountancy support
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Get a fixed-fee quoteCall 0161 531 4179How to report
You can report online using HMRC’s Capital Gains Tax on UK property service, or by post using the paper form, after which HMRC issues a 14-digit payment reference starting with “x”. You will need:
- the property address and postcode
- the dates you acquired and disposed of it
- the purchase and sale values
- your buying, selling and improvement costs
- any reliefs you are claiming
An accountant can report for you once you have set up the account and approved their access. If you already file Self Assessment, you also include the gain in the Capital Gains section of your return for that year. Our Capital Gains Tax service covers both.
Missed the deadline?
Report as soon as possible: the longer you wait, the more interest and penalties grow. Since 13 January 2026, HMRC’s guidance says disposals made on or before 5 April 2020 can no longer be reported through the UK property service. If you have an older sale that was never reported, or a gain that was never taxed, you will usually need to put it right through a voluntary disclosure. See our voluntary disclosure guide, or the Worldwide Disclosure Facility if you also have overseas income or gains to declare.
What should I do next?
Count from the completion date, not exchange.
Purchase and sale prices, dates, and all buying, selling and improvement costs.
Private Residence Relief and the annual exempt amount can reduce or remove the tax.
We calculate the gain and submit the report for you, on time.
Frequently Asked Questions
Do I have to report if I made a loss?
Yes. Non-residents must report UK property disposals even when there is a loss or no tax to pay.
When does the 60 days start?
From the date of completion of the sale, for completions on or after 27 October 2021.
Do both joint owners need to report?
Yes. Each owner reports separately with details of their own share of the gain or loss.
I sold before April 2020 and never reported. What now?
That disposal can no longer be reported through the online UK property service. Speak to an accountant about a voluntary disclosure.
Does a non-resident company report the same way?
No. Non-resident companies pay Corporation Tax on the gain and report it on a Corporation Tax return.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Stephen Reynold
I’m Stephen Reynold, an accountant at Wingate Accountants. I work with sole traders and small companies, turning tax rules into clear, practical next steps.
