UK Capital Gains if living overseas

I reside permanently in Canada where I have lived and paid taxes for over 30 years. About 40 years ago, while living in Northern Ireland I inherited a small parcel of land upon my father's death. It remains undeveloped and I have decided to sell it. If I do so will there be capital gains or is it exempt because it is an inheritance. If there is capital gains are they payable to the UK or Canada, and if the former how do I report it.

Hi Mariner2574 Duffin,
There may be UK Capital Gains Tax to pay on the disposal of the land.
You will need to obtain the probate value of the land at the time you inherited, to work out if there is a gain.
As you are not UK resident, you will need to download and submit a completed report, within 60 days of the disposal.
The capital gains return can be found at:
Report Capital Gains Tax on UK property.
Please also have a look at:
Tax when you sell property
If this is commercial land, then you will need to report this in a Self Assessment tax return.
You will not be able to do this online.
Paper tax returns and supplementary pages can be found at:
Self Assessment tax return forms
Thank you.