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1. Asset acquired after April 2015

2. Election for retrospective basis of computation made

»Ê¹ÚÌåÓýappse examples follow on from examples in the ATED-related CGT guidance. »Ê¹ÚÌåÓýappy show how to calculate the NRCGT gain or loss on those disposals after calculating the ATED-related gain or loss.

1. Asset acquired after April 2015

Shows how to calculate the NRCGT gain on example 2 at CG73634

Basic information:

Residential property acquired October 2015 for £1,500,000 and disposed of April 2018 for £2,500,000.

Estimated Indexation factor October 2015 to April 2018 0.20

Total number of days chargeable to ATED 730

Total days October 2015 to April 2018 913

From CG73634 non-ATED related gain £140,307

Step 2

Determine the “special fraction� of the gain or loss

SD = 913

TD = 913

SD/TD x gain = £140,307

NRCGT gain £140,307

2. Election for retrospective basis of computation made

Shows how to calculate the NRCGT gain on example at CG73640

Basic information:

Residential property acquired April 2006 for £3,000,000 and disposed of April 2016 for £6,000,000. Election under paragraph 2(1)(b) Sch 4ZZB or paragraph 5 Sch 4ZZA made.

Estimated Indexation factor April 2006 to April 2016 0.4

Total number of actual chargeable days and pre April 2013 ATED days 1,825

Total days 3,650

Step 1

Determine the amount of gain or loss

Disposal proceeds £6,000,000

Acquisition cost £3,000,000

Indexation allowance £1,200,000

Gain £1,800,000

Step 2

Determine the “special fraction� of the gain or loss

SD = 1,825

TD = 3,650

SD/TD x gain = £900,000

NRCGT gain £900,000

See CG73894 for how to calculate the gain or loss that is neither ATED-related nor an NRCGT gain or loss.