Uk resident - selling irish property- who do I pay CGT to?

nbc

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Hi
I'm uk resident for 3 yrs. Considering selling an irish property. Do I pay CGT to Revenue or HMRC? I'm hoping the latter as rate lower! Thanks guys for advice.
NBC
 
Irish property is subject to Irish CGT just like Irish property rental income is subject to Irish Income Tax.

As you are resident in the UK you may be subject to UK CGT but you will get a credit for any Irish CGT paid.
 
1. Irish property, Irish CGT.

2. UK resident, UK CGT.

3. Credit in UK for Irish CGT paid.

Due to the fact that liability in UK will be lower, no net tax payable in the UK.