Four years ago, at Autumn Statement 2013, then Chancellor George Osborne announced that the charge to capital gains tax on residential property would be extended to non-UK residents. He put this down to ‘fairness’– ‘it’s not right that those who live in this country pay capital gains tax when they sell a home that is not their primary residence – while those who don’t live here do not’.

Be that as it may, problems with the processes for non-resident capital gains tax (NRCGT) – including the requirement to file a return within 30 days of the disposal – have left many non-residents feeling that they have been unfairly treated.

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