Report Capital Gains Tax on UK property
Use these forms to report Capital Gains Tax on UK property or land if you cannot use our online service.
Documents
Details
You should report and pay your Capital Gains Tax on UK property using HMRC’s online service.
You can also use these forms to report, but only if you cannot use the online service.
To submit a report for earlier tax years, you’ll need to contact HMRC to ask for a paper form.
When you must use a paper form to report
You must report using a paper form if you:
- cannot use the internet
- have already submitted a Self Assessment return for the same tax year as your report
- are an agent dealing only with this report
- are a corporate trustee
- are a non-resident trustee who does not have any non-resident Capital Gains Tax liability to pay
If you’re acting for someone else
If you are an appointee, have power of attorney, or are acting for someone else in a similar legal capacity, you must use a paper form:
- if you want an agent to report the Capital Gains Tax on UK property for you
- to amend a report which has already been sent online
Personal representatives
If you’re a personal representative, you must use a paper form to:
- use a different agent to deal with the deceased’s estate than the agent who deals with your individual tax affairs
- amend a report which has already been sent online
Before you start
To report using a paper form, you’ll need to:
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Download and save the form on your computer.
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Print and fill in the form.
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Send it to the HMRC office address on the first page of the form.
After you send your form
We will send you a 14-digit reference number starting with ‘x’. You’ll need your reference number to pay what you owe within the deadline.
Last updated 27 November 2023 + show all updates
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The section at 'When you must use a paper form to report' has been updated and 'are a secure or Public Department 1 customer who does not file returns online' has been removed.
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To submit a report for earlier tax years, you'll need to contact HMRC to ask for a paper form.
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The Report Capital Gains Tax on UK property return and notes for the 2023 to 2024 tax year have been added.
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Added Welsh Translation and the Welsh language versions of the Capital Gains Tax on UK property return and notes for the 2022 to 2023 tax year.
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First published.