ICAEW: Most countries tax non-residents when they sell property located in their jurisdiction. However, in the UK, the rule has been that with few exceptions, only UK residents have had to pay capital gains tax (CGT) on their disposals. In these times of austerity it is not surprising that the UK government has now decided to adopt the same approach as most other tax jurisdictions.
Full story: http://www.ion.icaew.com/TaxFaculty/post/Capital-gains-tax-charge-on-residential-property?