In July 2016 I found out that my client (who lives in Indonesia) had sold a UK buy to let property in October 2015. I immediately sent in a NRCGT return online. He now has a penalty notice for £1,300 for not sending in the return within 30 days of the conveyance. The gain returned is £204. The fine seems to me to be disproportionate and unjust because he, not unreasonably, expected to return the details of the gain on his 2016 tax return in the normal way. With hindsight I can see that I should have flagged this up just because he is a non resident landlord in case he happened to want to sell a property. I am looking for reasonable excuses to appeal this and pointed out that knowing he is non resident his solicitor should have warned him about the 30 days. The solicitor is well respected locally and has replied candidly that he knew nothing about the 30 day time limit and to be fair neither did I at the start of the 2015-16 tax year. I know that not knowing the rules is no excuse but this seems so unfair. If professionals don’t know about new online reporting rules how can the tax payer in Indonesia (where communications are not the best) be expected to know? Is there any way to challenge this and is anyone else in the same boat?
If you are a french tx resident selling your UK property you should have a look to the French/UK tax treaty. Be careful not to be taxed in both countries...For more details you can have a look here https://avocatdroitfiscal.paris/fiscalite-internationale That is on this website I discovered the double taxation rule and the necessity to file certain French tax papers in order not to be double taxed.