Policies and Regulations

Read up on the latest policy implementations and regulatory frameworks guiding non-resident taxation and international trade.

Non-Resident Capital Gains Tax (NRCGT)

Since 2015, non-residents disposing of UK residential property have been subject to Capital Gains Tax. From April 2019, this was expanded to include commercial real estate and indirect disposals (such as shares in property-rich companies).

Statutory Residence Test (SRT)

Your tax status depends on the Statutory Residence Test, which calculates the number of days spent in the UK and your ties to the country. It is your responsibility to maintain accurate records of your travel to and from the UK.

• Automatic Overseas Tests
• Automatic UK Tests
• Sufficient Ties Test

Anti-Money Laundering (AML) Policies

All payments processed through the Non-Resident Portal are subject to strict AML checks. If paying via cryptocurrency or third-party transfer apps, additional verification may be requested.