Policy paper

Capital Gains Tax: returns for disposals of UK land and late filing penalties

This tax information and impact note is about people who have disposed of an interest in UK residential property and have not reported the disposal on the correct return.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Capital Gains Tax: late filing penalties for returns for disposals of UK residential property

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Draft legislation

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Explanatory note

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Details

This measure changes how late filing penalties apply when someone does not report a UK residential property disposal on a UK property disposal return by the statutory deadline but later reports the disposal on their Self Assessment tax return.

Late filing penalties for not submitting a separate UK property disposal return will stop once the disposal has been reported and the tax paid through Self Assessment.

This measure takes effect from 28 October 2026.