# Living abroad and selling UK property? The 60-day reporting rule

> Non-UK residents generally need to report disposals of UK property or land to HMRC within 60 days, even where no Capital Gains Tax is due.

Canonical: https://yestax.co.uk/tax-help/non-resident-selling-uk-property-60-day-report
Last updated: 2026-09-03
Published: 2026-09-03
Author: YesTax Editorial Team

If you are not UK resident and sell UK property or land, **the reporting deadline can arrive long before your next Self Assessment return**. HMRC says non-residents must report disposals of UK property or land, including cases where there is ultimately no Capital Gains Tax to pay.

For relevant disposals completed on or after 27 October 2021, the normal deadline is **60 days from completion**.

## Reporting and paying are not the same question

There are two separate issues:

1. **Must the disposal be reported within 60 days?**
2. **How much Capital Gains Tax, if any, is actually due?**

A nil tax result does not automatically remove the reporting requirement for a non-resident disposal.

That distinction matters for people who assume that selling a former home with substantial Private Residence Relief means there is nothing to tell HMRC.

## What date starts the 60 days?

HMRC's non-resident guidance uses the completion of the disposal, meaning the conveyancing completion date, for the current 60-day reporting rule.

Do not wait for the end of the UK tax year or for an overseas accountant to prepare an annual return before checking this deadline.

## What property is covered?

The non-resident reporting rules can apply to direct disposals of UK:

- houses and flats;
- buy-to-let properties;
- commercial property;
- land;
- certain indirect interests in UK property-rich entities.

The calculation rules are not identical for every asset or every ownership period, so identifying the exact property and dates matters.

## How is the taxable gain worked out?

The starting point is usually the disposal proceeds less allowable acquisition and disposal costs, but non-resident rules can change which part of a historical gain is within UK Capital Gains Tax.

For example, HMRC's guidance for individuals selling UK residential property while non-resident commonly requires consideration of the property's value at **5 April 2015** if it was owned at that date. Other property categories and later changes to the non-resident CGT regime can produce different starting points.

Do not apply the 5 April 2015 rule mechanically to every type of UK land disposal.

## What about a former UK home?

Private Residence Relief may reduce or eliminate a gain where the property genuinely qualified as your only or main residence for relevant periods.

For non-residents, additional occupation conditions can matter. HMRC's current guidance includes a 90-day occupation rule for certain tax years when considering relief on a home while overseas.

Other complications include:

- periods when the property was rented out;
- more than one home;
- nomination of a main residence;
- joint ownership;
- business use;
- large grounds;
- temporary non-residence and a later return to the UK.

## What if you are already late?

File the property disposal report rather than continuing to wait. HMRC warns that late reporting or payment can lead to interest and penalties.

If the deadline was missed because you did not realise non-residents must report even a nil-tax disposal, record the facts and dates. Whether any penalty can be appealed depends on the actual circumstances, not simply on saying the rules were unfamiliar.

## What to gather before asking for help

A useful starting pack is:

1. completion statement for the sale;
2. original purchase completion statement;
3. acquisition and sale dates;
4. your percentage ownership;
5. improvement costs, with evidence;
6. estate-agent and legal costs;
7. 5 April 2015 valuation if relevant and available;
8. dates you occupied the property as your home;
9. dates it was let;
10. your UK residence status for the year of sale and surrounding years.

## Do not wait for Self Assessment

A UK property disposal can also need to appear on a later Self Assessment return, but that does not replace the separate 60-day property reporting deadline where it applies.

The practical rule is therefore simple: **if you live abroad and dispose of UK property, check the 60-day reporting requirement immediately after completion, even if you think the gain is covered by relief.**

## Common questions

### Do non-UK residents have to report a UK property sale even if no Capital Gains Tax is due?

HMRC says non-UK residents must report disposals of UK property or land even where no tax is payable.

### What is the reporting deadline for a non-resident selling UK property?

For relevant disposals completed on or after 27 October 2021, the reporting and payment deadline is generally 60 days from completion.

### Does selling a former UK home while abroad always create Capital Gains Tax?

Not necessarily. The tax calculation can depend on gains, periods of occupation, Private Residence Relief, ownership history and non-resident rules, but the non-resident reporting obligation can still apply even if the final tax is nil.

## Primary sources
- [HMRC: Tell HMRC about Capital Gains Tax on UK property or land if you're not UK resident](https://www.gov.uk/guidance/capital-gains-tax-for-non-residents-uk-residential-property)
- [GOV.UK: Tax if you live abroad and sell your UK home](https://www.gov.uk/tax-live-abroad-sell-uk-home/overview)
- [GOV.UK: Reporting and paying Capital Gains Tax](https://www.gov.uk/capital-gains-tax/reporting-and-paying-capital-gains-tax)

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This page is general information, not individual tax, legal or financial advice.