Non-resident Capital Gains Tax gain or loss

A gain or a loss may accrue on the disposal. Your computation should include details of:

• disposal proceeds (e.g. the amount you sold the property or land for)

Less

• any incidental disposal costs

Less

• acquisition cost
• any incidental acquisition costs
• any enhancement costs

For further information about calculating your gain or loss including, examples of computations, allowable losses, Annual Exempt Amounts and rates of tax, please see further guidance on gov.uk