Pay Capital Gains Tax Without An Insurance Number

Dear Sir/Madam, Does my brother-in-law need an insurance number to pay the capital gains tax? Does he need to inquire with HMRC for a UTR beforehand? Please advise. Thank you Cecilia

Hi,

No, he does not. If you brother in law is not a UK resident, then there is no need for him to register for a National Insurance number or Self  Assessment.  

There is a Capital Gains Tax calculator to help work out if there is a gain here:

Tax when you sell property

As a non UK resident, he must report the disposal of the property within 60 days of the completion date, whether there is a gain or not. He can print and post a paper form here:

Report your Capital Gains Tax on UK property by post

Thank you.