The government advised that it will amend the CGT computations required by non-residents and correct an unspecified omission with effect from 25 November 2015, but with retrospective effect from 6 April 2015.
HM Revenue & Customs will also be granted powers to prescribe circumstances when a CGT return is not required by non-residents.
CGT will also be added to the list of taxes that the government may collect on a provisional basis.
The payment window for CGT is being significantly reduced from between 10 and 22 months to within 30 days of the completion of the disposal from April 2019.
This will not affect gains on properties that are not liable for CGT due to Private Residence Relief.
