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How you report and pay your Capital Gains Tax depends whether you sold:

• a residential property in the UK on or after 6 April 2020
• something else that鈥檚 increased in value

Before you can report any gains you鈥檒l need:

• details of how much you bought and sold the asset for
• the dates when you took ownership and disposed of the asset
• any other relevant details, such as the costs of buying, selling or making improvements to the asset and any tax reliefs you鈥檙e entitled to
• calculations for each capital gain or loss you report

If you鈥檙e not a UK resident

You must report all sales of property or land in the UK on or after 6 April 2020, even if you have no tax to pay. You do not need to report or pay tax on anything else that鈥檚 increased in value.

If you sold UK property or land before 6 April 2020, you鈥檒l need to .

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

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

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.

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

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

If your capital gain is not from a UK residential property sold after 6 April 2020, you can report your gain:

• in a Self Assessment tax return
• using the 鈥榬eal time鈥� Capital Gains Tax service

Before you start, you鈥檒l need to work out if you need to pay and how much you owe.

There鈥檚 a different way to report gains on UK residential property.

Report in a Self Assessment tax return

You can report your gains in a Self Assessment tax return in the tax year after you sold or disposed of an asset.

You can get help with your tax return from an accountant or tax adviser.

After you鈥檝e submitted a return, HM Revenue and Customs (HMRC) will tell you how much you owe, how to pay and when to pay.

Report using the 鈥榬eal time鈥� Capital Gains Tax service

You can use the service to report gains on assets you sold during the tax year:

• 2023 to 2024
• 2024 to 2025

You must be a UK resident to use this service. You cannot use it to report on behalf of someone else, for example a client, trust or an estate.

You cannot use the service to report:

• gains on UK residential property
• foreign tax credit relief for overseas property
• chargeable event gains for life insurance

Before you start

You need to sign in to report 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.

Check what information you need before you report your gains.

You must attach a copy of your calculations when you report your gain.

How to pay

After you鈥檝e reported your gains, HMRC will send you a letter or email giving you a payment reference number starting with 鈥榅鈥�.

Use your payment reference when you pay:

• through online banking or cheque

If you need to make a change

You鈥檒l need to submit a new report using your report reference number starting with 鈥楻TT鈥�. You鈥檒l be sent this number by email after you first use the service.

You鈥檒l need your 14-character Capital Gains payment reference number starting with 鈥榅鈥� to pay.

If you sold a property in the UK on or after 6 April 2020, you can find your number:

• in your Capital Gains Tax on UK property account if you sent your return online
• in a letter sent to you by HM Revenue and Customs (HMRC) if you submitted a return on paper or on behalf of someone else

If you used the 鈥榬eal time鈥� Capital Gains Tax Service, you can find your number in a letter or email sent by HMRC.

Pay online

If you reported your Capital Gain using the real time service

You can to pay online by debit or credit card.

HMRC will accept a card payment on the date you make it, not the date it reaches their account.

If you reported your gain using a Capital Gains Tax on UK property account

to pay online.

You can pay by:

• debit or corporate credit card
• approving a payment through your online bank account - you鈥檒l be asked to sign in to your online bank account

You can select a date to pay through your online bank account, as long as it鈥檚 before your payment is due.

Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank.

Bank transfer

You can pay using online banking or telephone banking. It usually takes up to 3 working days for your payment to reach HMRC.

Pay into this account:

• sort code - 08 32 10
• account number - 12001020
• account name - HMRC Shipley

Payments from a non-UK account

Use HMRC鈥檚 International Bank Account Number (IBAN):

• account number (IBAN) - GB03BARC20114783977692
• Business Identifier Code (BIC) - BARCGB22
• account number - HMRC Shipley

Cheque

You can send a cheque by post to HMRC.

Write your 14-character Capital Gains payment reference number starting with 鈥榅鈥� on the back of the cheque.

It usually takes 3 working days for your payment to reach HMRC.