Selling UK property as a non-resident: process and tax

A non-resident sells in England like anyone else, but the 60-day capital gains return, the solicitor's source-of-funds checks and, for some owners, sanctions rules decide how smooth it is.

In brief

As of 7 November 2026, a non-resident owner sells a home in England the same way as anyone else: an estate agent finds the buyer, a solicitor handles contracts and money, and our planning range from listing to completion is 3 to 5 months (sources quote 8 to 20 weeks for the legal stage alone). What surprises non-residents is capital gains tax on UK residential property: 18% or 24% of the gain, reported and paid to HMRC within 60 days of completion. Your solicitor will also ask where the proceeds go. This is general information, not legal or tax advice.

Who can sell, and how to do it from abroad

Nothing stops a non-resident from selling a home in England. You instruct an estate agent, whose fee is typically 1% to 2% plus VAT (one agent quotes an average of about 1.4% including VAT), and a solicitor or licensed conveyancer. You prove your identity and ownership and sign the contract and the transfer deed. From abroad you can usually sign through a power of attorney or sign before a notary, sometimes with an apostille. Ask your solicitor early which form of authority they accept, because a document signed abroad that is refused costs weeks.

Step by step

Before listing. An Energy Performance Certificate is legally required when selling in England, Wales and Northern Ireland. Collect the title documents, your ID and, for a flat, the lease details. If there is a mortgage, ask the lender for a redemption figure.
Agreeing the sale. Once you accept an offer, the agent issues a memorandum of sale. It is not binding: either side can still withdraw until contracts are exchanged.
The legal stage. The solicitors exchange the contract pack and answer each other's enquiries. For a leasehold flat the managing agent supplies a leasehold information pack (ground rent, service charge, lease length). We found no reliable turnaround for it, so order it early.
Exchange of contracts. The sale becomes binding, a deposit is paid (customarily 10%, though we did not confirm it) and the completion date is fixed.
Completion. The buyer's money reaches your solicitor, the mortgage is repaid from it and the rest is transferred to you.

Timing. One conveyancing guide says 8 to 12 weeks from accepted offer to completion; an estate agent says 12 to 16 weeks for freehold and 16 to 20 for leasehold; a third source gives about 5 months for the whole sale. Plan 3 to 5 months.

Costs of selling

Estate agent: 1% to 2% plus VAT.
Solicitor or conveyancer: a cash-buyer website puts the 2026 average at 600 to 1,500 pounds including VAT, plus extras for leasehold packs and ID checks. Treat it as indicative and get quotes.
The EPC and the mortgage redemption charge, if any.
Stamp duty is a buyer's cost, not yours.

Tax in brief: capital gains tax

Non-residents are taxed on gains from UK residential property. Guides give 18% for the part of the gain falling within the basic-rate income band and 24% above it, and an annual exempt amount of 3,000 pounds for 2026/27. The key deadline: report and pay within 60 days of completion (not of exchange), even if no tax is due, through HMRC's online service for UK property gains, which is separate from Self Assessment. One source says the gain on residential property is measured from April 2015; we did not find the exact rebasing rules, so ask an adviser how your base cost is set. Your home country may tax the same gain, usually with credit under a double-tax treaty. See the overview of selling taxes by country.

Sanctions, overseas companies and anti-money-laundering checks

Sanctions. If an owner is a designated person, an asset freeze covers the property, and any dealing needs a licence from the UK's sanctions office (OFSI); proceeds of a licensed sale are normally kept frozen. Owners who are not designated are not caught by the freeze itself, but solicitors and banks screen every client.
Overseas companies. If the property is held through a company registered abroad, HM Land Registry will not register a sale unless the entity is on the Register of Overseas Entities, with a few exemptions such as sales by a lender. Entities must update their data at least yearly. Check this before you list.
Anti-money-laundering. Firms must be satisfied about the source of funds and wealth. Overseas money usually takes longer and may trigger enhanced checks, and a solicitor will typically want to see the account that receives the proceeds.

Getting the money out

After completion the proceeds go from the solicitor's client account to the bank account you name. Name the account in your own name; a payment to a third party raises questions. Before you sell, prepare the contract, the completion statement and proof of how you bought the property. Receiving banks abroad run their own checks, which are tighter for holders of Russian, Belarusian, Kazakh and Ukrainian passports: see bank checks for Russian citizens living in the EU and repatriating money after a sale. Currency conversion spreads and bank fees depend on your bank, and we found no sourced figure.

An illustrative example

Assumptions, not market data: sale price 600,000 pounds, purchase price 450,000, costs of buying and selling that you can deduct 20,000, so the gain is 130,000. Less the 3,000 annual exempt amount, taxable gain is 127,000. Assume the first 37,700 of it falls in the basic-rate band at 18% (6,786) and the remaining 89,300 is taxed at 24% (21,432): total 28,218 pounds, due within 60 days of completion. Agent fee at 1.4% (8,400) and conveyancing at 1,200 leave about 562,182 pounds before any mortgage. The band depends on your UK income and the current thresholds: check with an adviser.

Common mistakes

Counting the 60 days from exchange, not completion.
Forgetting the return because "no tax is due".
Ordering the leasehold pack late.
Selling through an overseas company without checking its registration.
Giving a bank account that is not in your name.
Not preparing proof of source of funds for the solicitor.

Checklist with approximate timing

Weeks 1 to 2: choose the agent and the solicitor, order the EPC, agree the form of power of attorney.
Weeks 3 to 8: market the property, accept an offer, start the legal stage, order the leasehold pack.
Weeks 9 to 16 or more: replies to enquiries, exchange of contracts, completion.
Within 60 days of completion: the capital gains return and payment.

Related materials

FAQ

Do I pay tax in the UK if I live abroad? Yes, on gains from UK residential property. Rates of 18% and 24% are quoted for 2026/27, with a 3,000 pound exempt amount.

How fast must I report? Within 60 days of completion, even when no tax is due.

Can I sell without coming to the UK? Usually yes, through a power of attorney or documents signed before a notary; ask your solicitor which form they accept.

What if I am subject to sanctions? Property of a designated person is frozen and any sale needs an OFSI licence; get specialist advice before doing anything.

Will the solicitor send the money to my account abroad? Normally yes, to an account in your name, after source-of-funds checks.

How to sell property in the UK as a foreign owner: process, tax and getting the money out