Report and pay your Capital Gains Tax
If you sold a property in the UK on or after 6 April 2020
You must report and pay any Capital Gains Tax due on UK residential property within:
- 60 days of selling the property if the completion date was on or after 27 October 2021
- 30 days of selling the property if the completion date was between 6 April 2020 and 26 October 2021
You may have to pay interest and a penalty if you do not report and pay on time.
If you sold a residential property before 6 April 2020, you must report your gains in a Self Assessment tax return for the tax year following the sale.
If your property was jointly owned
You must report your own gain or loss. Special rules apply if you give a UK property to your spouse, your civil partner, or to charity.
Before you start
Work out your gain to find out if you have to report and pay tax.
If you鈥檙e a UK resident, you do not need to report your gains online if your total gains are less than the tax-free allowance.
Report and pay online
Use a Capital Gains Tax on UK property account to:
- report and pay any tax due on UK property
- view or change a previous return
If you鈥檙e already registered for Self Assessment, you鈥檒l also need to include details of the sale in your Self Assessment tax return
You need to sign in to report and pay online. If you do not already have sign in details, you鈥檒l be able to create them when you sign in for the first time.
What you need to know
You鈥檒l need the:
- address and postcode of the property
- date you got the property
- date you exchanged contracts when you were selling (or 鈥榙isposing鈥� of) the property
- date you stopped being the property鈥檚 owner (completion date)
- value of the property when you got it
- value of the property when you sold or disposed of it
- costs of buying, selling or making improvements to the property
- details of any tax reliefs, allowances or exemptions you鈥檙e entitled to claim
- property type, if you鈥檙e not a resident of the UK
If you cannot use the online service
You鈥檒l need to complete an online form then print and send it to HMRC.
HMRC will then send you a 14-character Capital Gains payment reference number starting with 鈥榅鈥�.
You鈥檒l need your payment reference number to pay what you owe by the deadline.
If you鈥檙e not a UK resident
You must report all sales and disposals of UK property or land by the deadline, even if you have no tax to pay.
If you sold UK property or land before 6 April 2020, you鈥檒l need to .
If you鈥檙e reporting on behalf of someone else or an estate
Use your own Capital Gains Tax on UK property account to report for someone else.
You鈥檒l need proof you鈥檙e allowed to report on their behalf, such as a lasting power of attorney. If the person has died, you鈥檒l need their date of death.
You cannot pay using your account if you鈥檙e reporting a gain on behalf of an estate as a personal representative (executor or administrator). HMRC will let you know how to pay after you report the gain.
Keep a digital or printed copy of the return for your records.
You cannot view or change a return you鈥檝e made for someone else online. Complete an online form then print and send it to HMRC instead.
You cannot change a return:
- for the 2020 to 2021 or 2021 to 2022 tax years
- if you have already sent a Self Assessment return for the same tax year as the Capital Gains Tax on UK property return
There鈥檚 a different way to report your client鈥檚 Capital Gains Tax on UK property as an agent.
If you鈥檙e reporting on behalf of a trust
If you鈥檙e reporting as a trustee of a registered trust, you鈥檒l need the trust鈥檚 registration number or unique tax reference.
If you鈥檙e a corporate trustee, you鈥檒l need to complete an online form then print and send it to HMRC.
If you鈥檙e a non-resident trustee of a trust
You鈥檒l need to complete an online form then print and send it to HMRC if the trust both:
- does not need to register with HMRC
- has no Capital Gains Tax to pay
If you do not pay when you report
You can pay after you report your gains by:
- approving a payment through your online bank account
- online or telephone banking
- debit or credit card
- cheque
View and change a previous return
You can use your to view and change your own previous returns.
Complete an online form then print and send it to HMRC to change a return you made for someone else.
You cannot change a return:
- for the 2020 to 2021 or 2021 to 2022 tax years
- if you have already sent a Self Assessment return for the same tax year as the Capital Gains Tax on UK property return