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  4. Does your residency affect whether Capital Gains Tax is due or not?
  1. Home
  2. Limited Company FAQ's
  3. Does your residency affect whether Capital Gains Tax is due or not?

Does your residency affect whether Capital Gains Tax is due or not?

Yes – if you are UK resident you may be liable to Capital Gains Tax on disposals of assets located anywhere in the world, (not just in the UK).


If you are non-resident, you may also be liable to Capital Gains Tax on the disposal of UK land and property.

There are special rules for Capital Gains Tax purposes that apply to individuals who are normally resident in the UK but are temporarily resident outside the UK (broadly this generally means those who are non-resident in the UK for less than five years).

Updated on 7th May 2021

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