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Sam, Accountant
Category: Tax
Satisfied Customers: 14195
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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want to sell my one bed garden flat in Edinburgh. It is rented

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want to sell my one bed garden flat in Edinburgh. It is rented out at present. I have not lived in the UK since 2011 am I liable for CGT?

Thanks for your question, I am Sam and I am one of the UK tax experts here on Just Answer.

There will be a capital gain consideration, but whether there are sufficient reliefs available depends on the circumstances leading up to and since your departure from the UK.

So could you advise
1) What month in 2011 you left the UK
2) Confirm that you have declared the rental income to HMRC
3) Advise what saw you leaving the UK
4) Whether each tax year has seen you with visits less than 90 days back to the UK, with no one visit exceeding 31 days
5) How long you plan to remain out of the UK (and remain not resident)


Sam and other Tax Specialists are ready to help you
Customer: replied 3 years ago.

I left UK on 11/10/2011 to live permanently in ROI. The rental income has been less than £4000 so i have not declared it.I go to the uk 2/3 times a year for about 5 days each time. I plan to remain out of the UK permanently as I have retired to Irish Republic.

Customer: replied 3 years ago.

waiting for answer



Thanks for your response

Regardless of the sixe of the income this should have been declared to HMRC - and furthermore if you have not had agreement from HMRC to receive these rents gross (without the deduction of income under the Non Resident landlord scheme) link here for this)

If you have not registered for this (which is likely as you are not declaring the rental income to HMRC) then you should be asking your managing agent (or if there is not one, the tenants, to with hold 20% basic rate tax which should be paid over to HMRC)
So this does not rectifying.
Plus if you have any other UK income arising (such as pensions), it may be that you have excess income compared to any remaining entitlement to UK personal allowances.
But either way HMRC should be alerted to ALL income that continues to arise in the UK.

But with the position of capital gains, which your question asked - as you clearly will be not UK resident for at least a period of more than 5 years, during which time, this sale takes place, you will have NO UK capital gain due to the non residency.
But I do advise that you check your capital gain position with the Irish tax authorities.

Let me know if you require any further information