Capital gains tax generally only applies if you are resident in the UK. However, in certain circumstances you can also be liable if you sell an asset while non-UK resident for tax purposes. 

On this page, we discuss what reporting obligations you have where you make a disposal on which capital gains tax (CGT) is chargeable. In some cases, you may be required to report the disposal to HMRC (and potentially pay the tax) within 60 days.

On this page, we look at what information and records you might need to keep hold of if you have a capital gain or loss to report to HMRC.

On this page, we discuss briefly what happens if you make a loss when you dispose of an asset, or if the asset is lost or destroyed.

The breakdown of a marriage or civil partnership can be a stressful time for all concerned. Below, we cover some key points to consider from a capital gains tax (CGT) perspective. 

On this page, we discuss the non-resident landlord scheme in more detail and set out what it means for you, whether you are a tenant or non-resident landlord. If you manage a UK property on behalf of a friend or family member overseas, you may also have obligations under the scheme as a letting ...