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What is the effect of the non-resident Capital Gains Tax charge arising for disposals after April 2015?

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  • Publish date: 01 January 2015
  • Archived on: 01 January 2016

Q: I have a client who left UK on 1st May 2013, and intends to return in 2018. He has a house and shop which he rents out and has been paying Income tax under the Non-Resident Landlord Scheme for the house and rents on the shop as a UK property business. He is now looking to sell the house. What is the effect of the non-resident CGT charge arising for disposals after April 2015?

Chargeable on the notional gain as above, but no charge on the shop if sold before returning to UK after 30th April 2018.