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Will I Have to Pay Capital Gains Tax (CGT) on My UK Property?

Question I am domiciled in the UK but have been a non-resident working in the United States for 3 years.  I intend to move back to the UK and become a resident in April 2011.  In 2010 (whilst a non resident) I purchased a house. I have now decided that I no longer want that particular house and have placed it on the market.  Will I have to pay CGT on the sale if I sell it before April 2011?  And what if I sell it after April 2011?  The house has not been designated as PPR as the house is in a derelict state and requires refurbishment.

Arthur Weller Replies:
Please see page CG26118  in the Capital Gains Manual on HMRC’s website. A 'temporary non-resident' (your status) who acquires an asset after they left the UK, while non UK resident, and sells it before they return to the UK, and makes a capital gain, is not subject to UK capital gains tax (CGT). This would apply to you if you sold it before April 2011. If you sold it after April 2011, after you had returned to the UK, then you would be subject to UK CGT since you are now UK resident

Property Tax Insider This sample question and answer is taken from Property Tax Insider, a monthly UK tax saving magazine for landlords and property investors.

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