Further notification for an additional property

Further notifications

You should use this section if you make subsequent (further) disposals for any additional properties.

The gain (or loss) should reflect the computation in relation to this disposal only.

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 following previous 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.  If you have used earlier years losses in a previous notification, you will only have the balance to set against further notifications.

In-year losses – if you have previously notified us of a loss in relation to a disposal, this can be deducted when calculating the gain or loss for any further disposals made in the same year.