startSA905 Trusts & Estates - Non-Resident Capital Gains Tax
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SA905 Trusts & Estates - Non-Resident Capital Gains Tax

CCH Personal Tax
Last update: Reading time 2 minutes
Capital GainsSA905 (Trusts & Estates)

    When a Non-Resident Capital Gains Tax return for the disposal of a UK residential property has been previously submitted, HMRC require details reported in the SA905 Capital gains summary pages in box 5.35 and box 5.42 Additional information

    Note: The Non-resident CGT return option is only active when the Trust Non-Residence data screen records the trust or estate as non-resident in the UK for CGT or claiming dual residence, and is only available for the following disposal types:
    L – Land and property
    O – Other assets

    Select Capital Gains Full Details > Non-resident CGT return

    Personal_Tax_Tax_Return_Data_Entry_Capital-Gains-Tax_SA905_Non-Resident_1.png

    The NRCGT data screen appears, the NRCGT reference, and Payment made details are entered.

    Personal_Tax_Tax_Return_Data_Entry_Capital-Gains-Tax_SA905_Non-Resident_2.png

    The sum of all amounts entered in the Payment made field is reported in Payments already made box T8.7 of the Trust and Estate tax calculation guide.

    Note: HMRC do not provide any field in the Trust Capital Gains supplementary pages SA905 in which to report NRCGT payments made, and do not use this amount to reduce the amount of Capital Gains tax payable. To help display the correct position, CCH Personal Tax's tax calculation displays NRCGT payments made as 'Other payments made towards the balancing payment'.

    Personal_Tax_Tax_Return_Data_Entry_Capital-Gains-Tax_SA905_Non-Resident_3.png

    A disclosure note displaying all details is automatically shown in box 5.42 Additional information. If required, this note may be edited in the Tax Return Disclosure Notes data screen.

    Personal_Tax_Tax_Return_Data_Entry_Capital-Gains-Tax_SA905_Non-Resident_4.png

    Note: The note only appears in box 5.42 where the Non-resident CGT return box is ticked and the NRCGT reference field is completed.

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