Guidance

Non-resident Capital Gains for land and property in the UK (Self Assessment helpsheet HS307)

Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK

From:
HM Revenue & Customs
Published
6 April 2020
Last updated
6 April 2022 — See all updates

Documents

HS307 Non-resident Capital Gains on direct and indirect disposals of interest in UK land and property (2022)

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Non-resident Capital Gains on direct and indirect disposals of interest in UK land and property (Self Assessment helpsheet HS307 2021)

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Non-resident Capital Gains for land and property in the UK (Self Assessment helpsheet HS307)

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Details

This helpsheet explains the treatment of certain capital gains. It is for persons chargeable to capital gains tax such as individuals and trustees who need to report their non-resident capital gains or losses in their Self Assessment return.

This helpsheet will help you to fill in the Capital Gains Tax summary pages of your tax return.

Published 6 April 2020
Last updated 6 April 2022 + show all updates

  1. Self Assessment helpsheet (HS307 2022) has been added.

  2. Self Assessment helpsheet (HS307 2021) has been added.

  3. First published.