Amending a previous notification

Amended notifications

You should use this section if you are amending  figures you have already submitted for the same property .  

The gain (or loss) should be reflect the end result after the amendment to the computation i.e. the new net chargeable gain (or loss)

The amount of non-resident Capital Gains Tax (NRCGT) to pay should take into account any previous payments of NRCGT for the same tax year

Annual Exempt Amount - only one allowance is available each year but you may use any balance left over against further notifications  for the same year.

Unused losses from an earlier year – for NRCGT purposes you can only use losses which arose on disposal of a UK residential property.