Election for pooling arrangement

You can send the election via email in a Word or PDF file to non-residentcgt.spt@hmrc.gsi.gov.uk

Please note: When you send an election please quote either your submission Case ID number (which can be found towards the bottom of the automatic submission acknowledgment email). The email enclosing the computation should include ' Pooling Election for non-resident CGT on UK Residential Property' in the title.

Do not use this email address for any purpose apart from sending computations, estimates, valuations, pooling elections and letters of authority for non-resident Capital Gains Tax (CGT) gains and losses. Do not include any other personal or confidential information, such as, bank account information.

Information sent over the internet is not secure and is at risk of being intercepted and read by people other than those it was intended for.

For information about making a pooling election follow the links below on GOV.UK

Finance Act 2015