Non-Resident CGT Clearance Ireland (Letter of No Audit)
We help solicitors and non-residents apply for a CGT clearance certificate (CG50A) when selling qualifying Irish property, land or certain unlisted shares.
RICHARD OSHEA CONSULTANCY
Need a CGT Clearance Certificate?
If you live outside Ireland and plan to sell certain Irish property or assets, you may need a CGT clearance certificate from Revenue.
The certificate, known as a CG50A, confirms that Revenue has no objection to the disposal from a Capital Gains Tax perspective.
However, the rules depend on the type of asset and your circumstances. We help you understand whether you need a certificate and guide you through the application process.
UNDERSTANDING CAT
What Is Non-Resident CGT Clearance?
When a non-resident vendor sells Irish land, buildings or other qualifying assets, Revenue CGT clearance may be required before the transaction can be completed.
Commonly referred to as a “Letter of No Audit,” this is dealt with through a CG50A CGT Clearance Certificate, confirming that Revenue has no objection to the disposal for Capital Gains Tax purposes.
A solicitor may need evidence of clearance before the sale proceeds can be released to the non-resident vendor. Without the required clearance, the buyer may have to withhold 15% of the purchase price under Section 980 and provide the vendor with a CG50B.
Arranging clearance early can help avoid unnecessary delays with the property transaction. Learn more here.
What's Included
Non-Resident CGT Clearance Support
We make the CG50A application process straightforward and help you deal with the relevant Revenue requirements.
CONTACT US
Selling Irish Property From Abroad?
WHY IT MATTERS
Why Get CGT Clearance Support?
If a CG50A is required, dealing with the application early can help prevent unnecessary delays during the sale.
We review the disposal and help you understand the Capital Gains Tax implications.
We help make sure the relevant information and supporting documents are ready for Revenue.
If Revenue needs further information, we can help you respond and move the application forward.
WHO WE HELP
Who is this service for
Whether you're living abroad and selling Irish property or disposing of certain Irish assets, our CGT clearance service helps you understand the requirements and deal with Revenue.
YOUR PROACTIVE ACCOUNTANT
Meet Richard OShea
Richard OShea is a Chartered Accountant and Chartered Tax Adviser based in Cork, working with SMEs, construction businesses, and owner-managed companies across Ireland.
Non-resident property and asset disposals can involve specific Capital Gains Tax and Revenue requirements. Richard works proactively with clients to help them understand their CGT position and deal with the clearance process correctly.
Whether you’re selling Irish property from abroad or need to arrange CGT clearance for another qualifying disposal, you’ll receive practical advice and responsive support throughout the process.
CLIENT FEEDBACK
Trusted by businesses across Ireland
Real feedback from business owners we've worked with.
NEED TO KNOW
Frequently asked questions
Clear answers to common questions from business owners considering this service.
A CG50A is a certificate of clearance issued by Revenue. It can be required when a non-resident disposes of certain Irish land, buildings or unlisted shares.
The certificate confirms that Revenue has no CGT objection to the disposal.
A non-resident disposing of certain Irish property or unlisted shares may need a CG50A certificate.
However, the requirement depends on the asset and the circumstances of the sale.
Not necessarily. The requirement depends on the type of property or asset and the relevant tax rules.
We can review your transaction and help determine whether CG50A clearance applies.
A buyer or solicitor may want evidence of Revenue clearance before completing a transaction involving a non-resident seller.
For example, the certificate can provide confirmation that Revenue has no CGT objection to the disposal.
The certificate can apply to certain Irish land and buildings and certain unlisted shares.
Revenue provides specific rules for the types of disposals covered by the clearance process.
Your CGT position is relevant to the clearance process.
For this reason, we can review the proposed disposal and help you understand the potential CGT before dealing with the application.
You can apply for a CG50A through Revenue's online service.
We can help you prepare the required information and deal with the application process.
GET STARTED
Need Help With Non-Resident CGT Clearance?
Book a free 15-minute discovery call. If you're selling Irish property or another qualifying asset while living outside Ireland, we can help you understand whether CG50A clearance applies.
