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Posted Tue, 30 May 2023 16:47:05 GMT by
Due to a breakdown in my de facto relationship I've had to sell my 50% of a property in Australia. I have a signed Court Order from the Family Court of Australia including PEXA which removes the need for me to pay CGT on the sale in Australia. Do the circumstances of this sale and the Australian Court Order have any implications on any requirements I might have to pay CGT on this money when transferred back to the UK? I'm a British citizen. Cheers, 

Name removed Admin.
Posted Thu, 01 Jun 2023 13:13:06 GMT by HMRC Admin 25
Hi Stuart Chittenden,
A De Facto relationship in Australia has no bearing on our CGT rules, it just gives non married individuals living together certain rights under Australian legislation .
If the two individuals have beneficial ownership of an overseas property, they are UK resident and sell that property then they must report any gain arising on their share in the property and claim foreign tax relief if appropriate in the normal way.
Please see :
Report and pay your Capital Gains Tax
Thank you. 

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