HM Revenue & Customs

1158 - Non-resident Capital Gains Tax for the disposal of a UK residential property

If you have disposed of an interest in a residential property situated in the UK and were either not resident in the UK or the disposal was in the overseas part of a split year, you must complete this box. Enter the total amount of gains chargeable to Non-resident Capital Gains Tax (NRCGT) after any NRCGT losses of the year. If the total NRCGT result for the year is a loss, put a minus sign in the shaded box in front of your figure. Also enter the reference numbers of the NRCGT returns made in additional information.

More information on Capital Gains Tax for non-residents