Correspondence address

Enter the correspondence address of the person who has disposed of the whole or part of the UK property or land, or interest in the property or land subject to non-resident Capital Gains Tax. Where the interest in the property or land was held jointly or by a partnership which includes individuals, each person or individual partner must notify HM Revenue and Customs (HMRC) individually.

You should ensure that you show the country or territory of any correspondence address as well where you live (if this is different).  Territories are sub divisions of a country, usually under the jurisdiction and sovereignty of a country but not part of it.

For partnerships, the address should be that of the individual partner notifying HMRC.

For trusts, the address should be that of the trustee or where appropriate the principal acting trustee.