Computation method

For properties acquired before 6 April 2015, the default method establishes the value of your property as of 5 April 2015 (known as 'rebasing') and you then work out the amount of gain (or loss) over that value.

However, you can elect to use an alternative method of computation choosing one of the following:

• electing to use the straight-line time apportionment method
• electing that the overall gain or loss during ownership is accounted for

You can choose between these 2 methods but not both and once made, the election can't be changed. Only enter 1 of these options in this box.

For further information about calculation methods follow the link below, on the GOV.UK website.  

Capital Gains Tax for non-residents: calculating taxable gain or loss