Non-Resident Capital Gains Tax and UK Residential Property – The Application of Private Residence Relief

From 6 April 2015, non-UK residents selling UK residential property are subject to Non Resident Capital Gains Tax on the gains made.  The new rules now set out in Finance Act 2015 will affect:

  • Non-resident individuals
  • Non-resident trustees
  • Personal representatives of non-resident deceased persons
  • Certain non-resident companies (generally those controlled by 5 or less persons)
  • Any of the above who are partners in a partnership

Read a copy of our briefing note ‘Non-Resident Capital Gains Tax and UK Residential Property – The Application of Private Residence Relief‘ to find out more or contact Robert Drysdale in our Wealth Planning Team.

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