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Guidance

Non-resident Capital Gains for land and property in the UK (Self Assessment helpsheet HS307)

Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK

Updates to this page

From:
HM Revenue & Customs
Published:
6 April 2020
Last updated:
6 April 2026
Show all updates

  1. Self Assessment helpsheet HS307 has been added for the 2025 to 2026 tax year and the helpsheet for 2022 has been removed.

  2. Self Assessment helpsheet (HS307 2025) has been added for the 2024 to 2025 tax year and the helpsheet for 2021 has been removed.

  3. Self Assessment helpsheet (HS307 2024) has been added and the version for tax year 2020 has been removed.

  4. Self Assessment helpsheet (HS307 2023) has been added.

  5. Self Assessment helpsheet (HS307 2022) has been added.

  6. Self Assessment helpsheet (HS307 2021) has been added.

  7. First published.

Documents

HS307 Non-resident Capital Gains on direct and indirect disposals of interest in UK land and property (2026)

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HS307 Non-resident Capital Gains on direct and indirect disposals of interest in UK land and property (2025)

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HS307 Non-resident Capital Gains on direct and indirect disposals of interest in UK land and property (2024)

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HS307 Non-resident Capital Gains on direct and indirect disposals of interest in UK land and property (2023)

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Details

This helpsheet explains the treatment of certain capital gains. It is for persons chargeable to capital gains tax such as individuals and trustees who need to report their non-resident capital gains or losses in their Self Assessment return.

This helpsheet will help you to fill in the Capital Gains Tax summary pages of your tax return.

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