Non Resident Capital Gains Tax on Residential Property

Taxpayer is non-resident for the current tax year (since 6th April 2023) for the first time. UK residential property was sold in August (owned since 2004). Is the tax calculated on gains arising since 6 April 2015 or the gain arising across the whole period of ownership?

Hi icw11,

Please refer to Helpsheet 307 - 
HS307 Non-resident Capital Gains on direct and indirect disposals of interest in UK land and property (2023) #what-is-chargeable.
Please see How Gains are Calculated - Example 2 - Disposal of UK residential property owned before 5 April 2015.

Thank you.