Tax when you sell property
Selling overseas property
You pay Capital Gains Tax when you 鈥榙ispose of鈥� overseas property if you鈥檙e resident in the UK.
There are special rules if you鈥檙e resident in the UK but your permanent home (鈥榙omicile鈥�) is abroad.
You may also have to pay tax in the country you made the gain. If you鈥檙e taxed twice, you may be able to claim relief.
If you鈥檙e non-resident
Non-residents may have to pay UK tax on overseas property if they return to the UK within 5 years of leaving.