You might. For 2026/27, people who are not UK resident are generally liable to UK capital gains tax (CGT) on gains from UK residential property, but private residence relief may cover the periods you lived there plus the final 9 months, and if you owned the home before 6 April 2015 the gain may be calculated in a way that taxes only the later period. Whatever the tax, you generally need to report the sale to HMRC within 60 days of completion.

Why non-residents are caught

Since 6 April 2015, non-UK residents have been within UK CGT on gains from UK residential property. Moving to Dubai, Spain or Portugal therefore does not take your UK home outside UK tax. Your new country may also tax the gain, with any relief for UK tax depending on its domestic rules and any double tax treaty. The UAE does not currently tax personal capital gains.

How private residence relief works

Private residence relief (PRR) exempts the part of the gain relating to periods when the property was your only or main residence. Two rules matter most for expats:

  • The final 9 months. If the property was your main residence at some point, the last 9 months of ownership generally qualify, even if you have moved out and let it.
  • The 90 day rule. For a tax year when you are not UK resident, the UK home can only count as your residence for PRR if you, or your spouse or civil partner, spent at least 90 midnights in it in that year. Many people who move abroad and let their home will not meet this.

Lettings relief is now very limited and only applies where you shared the home with your tenant.

Working out the gain

If you owned the property before 6 April 2015, GOV.UK describes three methods:

  1. Rebasing (the default). Use the market value at 5 April 2015 as your cost, so broadly only growth after that date is taxed.
  2. Time apportionment. Apportion the whole gain on a straight-line basis and tax only the share relating to the period after 5 April 2015.
  3. Whole period. Use the gain over the full period of ownership, which HMRC suggests may mainly be worth considering where it produces a loss.

Rebasing is not automatically the best method. Which options are available, and which gives the better result, depends on the property's history, its valuation and your circumstances, and you should follow the statutory rules set out in HMRC's guidance. Costs of buying and selling, and improvements (not repairs), may be deductible.

For 2026/27, the annual exempt amount is £3,000. Residential property gains are taxed at 18% within any remaining basic rate band and 24% above it. As a non-resident, your UK taxable income (such as rent) decides how much of the basic rate band is left.

Illustrative example only, not a real client.

James bought a house in Surrey in April 2016 for £400,000 and lived in it until he moved to Dubai in April 2021. He let it out and sold it in April 2026 for £600,000, a gain of £200,000 over 10 years, ignoring costs. He lived there for 5 years, and the final 9 months also qualify, so 5.75 of 10 years, about £115,000, is covered by relief. Roughly £85,000 remains, less the £3,000 exempt amount, leaving £82,000 taxable. Assuming he has no other UK income in 2026/27, so the full £37,700 basic rate band is available, the tax would be £6,786 (£37,700 at 18%) plus £10,632 (£44,300 at 24%), a total of about £17,418.

This is a simplified time-apportionment illustration. Actual private residence relief calculations may involve periods of ownership, periods of residence, absence rules, the final-period exemption, rebasing, allowable costs and interaction with other reliefs. A sale soon after leaving would generally have had more of the gain covered, depending on the facts.

Reporting and paying

Non-residents must generally report the sale of UK property through an online Capital Gains Tax on UK property account within 60 days of completion, even if there is no tax to pay or you made a loss, and even if you already file Self Assessment returns. Any tax is normally due within the same 60 days. If you file Self Assessment, you also include the disposal on that year's return.

Our guide to selling UK property as a non-resident goes into more detail. If you are thinking of keeping and letting the home, see our guide to the Non-Resident Landlord Scheme.

Common mistakes

  • Missing the 60 day deadline because no tax was due.
  • Assuming the home is fully exempt because it was once your main residence.
  • Not obtaining a 5 April 2015 valuation where the property was owned before then.
  • Ignoring how the gain is treated in your new country.

A regulated financial adviser can help. Get in touch for a free introduction.

Sources and further reading

Last reviewed: October 2026. Tax year: 2026/27. Jurisdictions covered: UK, UAE, Spain, Portugal. Rates, legislation and guidance change, so recheck before relying on this. Rules can differ between England and Wales, Scotland and Northern Ireland; tax residence is fact-specific; treaty outcomes depend on residence, domicile or nationality provisions; examples are simplified and omit reliefs, costs, exchange rates and anti-avoidance rules. This is general information, not financial, tax or legal advice. Take advice in the relevant country before acting.