As we mentioned before, the UK Government has been clamping down on the tax position of overseas property owners and also introduced a change in Capital Gains Tax rules which state that, as of the 5 April 2015, Capital Gains Tax is due on property held by overseas nationals at the point of disposal, with any increase in value measured from the base date of 5 April 2015.  It is therefore essential to ensure that you have an accurate professionally prepared valuation of your property as at the base date as this is less likely to be challenged by HMRC in the future than a valuation offered by yourself or an estate agent.