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Posted Sun, 28 Feb 2021 09:40:08 GMT by julischevalier
There is a lot of conflicting information on capital gains tax for non tax residents. This question deals with the requirement to have five years of non residence and whether that means five CALENDAR years or five full tax years Suppose someone moves abroad and has a full time work contract in Germany starting on 6 April 2020. Further suppose that this person returns on 7 April 2025 making five full calendar years but only three complete tax years. The person is clearly non resident and meets the statutory resident test for being non resident but it remains unclear if they would pay CGT on a property disposal that occured (which they owned before they left) in the year they return.
Posted Tue, 02 Mar 2021 15:43:10 GMT by HMRC Admin 18
Hi,

If this property is in the UK  you would report the sale within 30 days of disposal whether you are resident or non resident.

You have to pay tax on gains you make on property and land in the UK even if you are non resident for tax purposes.

For overseas assets and if you're abroad see link below:

Capital Gains Tax

Thank you.
Posted Fri, 12 Mar 2021 22:03:02 GMT by julischevalier
Could you please read the question and answer the question rather than posting general information about reporting a sale within 30 days I have read the CGT material link and als many HMRC guidelines and material but have not found the answer - The question is specific and detailed enough his question deals with the requirement to have five years of non residence and whether that means five CALENDAR years or five full tax years "Suppose someone moves abroad and has a full time work contract in Germany starting on 6 April 2020. Further suppose that this person returns on 7 April 2025 making five full calendar years but only three complete tax years. The person is clearly non resident and meets the statutory resident test for being non resident but it remains unclear if they would pay CGT on a property disposal that occured (which they owned before they left) in the year they return. "
Posted Wed, 17 Mar 2021 11:48:58 GMT by HMRC Admin 5
Hello julischevalier.

You would be reviewing for residency status for each tax year, not calendar year. 

Thank You.
Posted Mon, 22 Mar 2021 10:21:04 GMT by julischevalier
I have asked the same question a number of times but I still get vague answers such as "You would be reviewing for residency status for each tax year, not calendar year.". I have also asked a very specific concrete question which I would be grateful if you could answer clearly and definitively "Suppose someone moves abroad and has a full time work contract in Germany starting on 6 April 2020. Further suppose that this person returns on 7 April 2025 making five full calendar years but only three complete tax years. The person is clearly non resident and meets the statutory resident test for being non resident but it remains unclear if they would pay CGT on a property disposal that occurred (which they owned before they left) in the year they return." Question: Under the above scenario would this person be liable for CGT given they have been out for five years but only three tax years
Posted Tue, 23 Mar 2021 12:07:33 GMT by HMRC Admin 5
Hello julischevalier.

You would need to review the split year cases for this.
Further guidance can be found here
CG25200 and
CG10978

Thank You.

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