Bank/building society details

If you are claiming a repayment of non-resident Capital Gains Tax (CGT), in all cases you must provide your non-resident CGT reference number sent to you via email - this will start 'NRCGT' and be followed by numbers.

If your most recent payment of non-resident Capital Gains Tax was made by credit or debit card within the last 9 months, any repayment will be made back to the same card - this is to comply with industry standards. You don't need to provide any card details.

For repayments to a UK bank or building society provide the following details:

• bank account number
• bank sort code
• account holder name
• address of the bank to which the repayment will be made.

For repayments to a UK building society account the following information is also required:

• full name of the building society
• building society reference number (also called the roll number or account number)

For repayments to a foreign bank account provide:

• the IBAN number (International Bank Account Number) - this includes the country ID, Bank ID, sort code and account number 
• the SWIFT Bank Identifier Code  (or BIC - Branch Identifier Code)
• the address of the bank to which the payment is being made

Both the IBAN and SWIFT number must be shown. Your bank will be able to provide these although they may be shown on your bank statement.

Nominees

If the payment is going to a nominee, you must also provide their full name and address, including postcode.

Please note: Always double check the sort code and account number details you provide as HM Revenue and Customs can’t take responsibility for delays if the payment is made to an incorrect account.

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.