Do I need to report a UK property sale if I live abroad?

Yes. Non-UK residents must report disposals of UK property or land within 60 days of completion, whatever the tax outcome, including no gain or a loss.

Does this only apply to houses?

No. GOV.UK's scope covers residential UK property or land, and separately non-residential UK property or land, including commercial premises and undeveloped land.

What if I made a loss on the sale?

You must still report it within 60 days. The reporting duty for non-residents is not conditional on there being tax to pay.

What happens if I miss the 60-day deadline?

GOV.UK confirms interest and a penalty can apply, though it does not publish the exact amount. Report as soon as possible if you are already late.

Is this different from the rule for UK residents?

Yes. UK residents are generally only required to use the 60-day service when Capital Gains Tax is actually due, whereas non-residents must report every disposal regardless of the outcome.

Do I also need a UK Self Assessment return?

Sometimes, depending on your wider UK income and circumstances. We check this alongside the 60-day report so nothing is missed.

Capital Gains Tax for Non-UK Residents

Capital Gains Tax for non-UK residents

Self Assessment tax return guidance for UK taxpayers, in navy and gold

A stricter rule than for UK residents

GOV.UK's guidance for non-UK residents is explicit: you must report disposals of UK property or land even if you have no tax to pay on the disposal, or have made a loss on the disposal. This is a real trap, because many overseas sellers assume that no gain means nothing to report.

The equivalent rules for UK residents

What counts as UK property or land

GOV.UK's scope is wide: UK property and land includes both residential UK property or land (including any buildings on it) and non-residential UK property or land. It is not limited to houses and flats — commercial premises and undeveloped land are within scope too.

The 60-day deadline

You must report and pay any Capital Gains Tax due within 60 days of completion, using HMRC's dedicated online reporting service, for sales completing on or after 27 October 2021. GOV.UK confirms interest and a penalty can apply if you report or pay late, without publishing the exact figure, so it is worth reporting in good time rather than risking it.

Compare against the annual Self Assessment calendar

Reporting even when nothing is owed

Because the reporting duty applies whatever the outcome, a loss-making sale or a disposal fully covered by a relief still needs a report within the 60 days. Missing this because "there's no tax to pay" is one of the most common mistakes non-resident sellers make.

How we can help

We work out the gain or loss, complete the 60-day report, and confirm whether the disposal also needs to go on a Self Assessment return for the year. Call 0114 327 1480.

Our Self Assessment service

Need a hand with your return?

We prepare and file Self Assessment returns for directors, sole traders and landlords, and tell you exactly what is due and when before anything is submitted. Call 0114 327 1480.