CGT for non residents

Please see the following instructions below on how to complete the Capital Gains Tax (CGT) pages for a non-resident.

The calculations completed on the return (and for capital gains tax) are not affected by the entries within the residence and remittance pages. Therefore if you know that the gain is not taxable in the UK and have completed the residence and remittance pages, the software will still calculate Capital Gains tax on the entries on the SA108 (Capital Gains tax) supplementary pages.

Instead you should complete the help sheets provided for within the residence and remittance pages to declare non taxable gains. please refer to the HS302 help sheet and HS304 help sheet depending on which one is applicable to you or your client for more information.

SimpleStep Mode: Capital Gains Tax > Please tick 'yes' to either 'you have disposed of an asset' or 'you wish to claim tax relief for any foreign tax already paid on capital gains'. 

HMRC Forms mode: Capital Gains Tax > Tick 'yes' to 'Do you wish to complete the Capital Gains pages? > Tick 'yes' to 'Do you wish to use Forms Mode?' > Tick 'yes' to the 'message from TaxCalc'.

Straight-Line Time Apportionment

Please refer to the HMRC guidance on working out straight- line time apportionment. This includes an example on straight- line time apportionment.