Guidance

Report your Capital Gains Tax on UK property by post

Use this form to report Capital Gains Tax on UK property or land, if you cannot use our online service.

From:
HM Revenue & Customs
Published
6 April 2024
Last updated
11 December 2025 — See all updates

If you’re a UK resident, you do not need to report if your total gains are less than the tax-free allowance. 

If you’re not a UK resident, work out if you made a taxable gain or loss. Report all sales and disposals of UK property or land by the deadline, even if you have no tax to pay.

When you must report by post

You must send your form by post if you:

  • have submitted a Self Assessment return for the same tax year 
  • need to amend a paper form already sent to us
  • are a corporate trustee 
  • are a personal representative who needs to amend a report sent to us
  • cannot use the online service

You must use this form to amend a report sent to us if you:

  • are an appointee
  • have power of attorney
  • are acting for someone else in a similar legal capacity

If none of this applies to you, report and pay your Capital Gains Tax on UK property using our online service. 

Before you start

To report using this form, you’ll need to: 

  1. Work out your gain and how much tax you owe.

  2. Make sure you have all the information you need to complete the form.

If you’re reporting for a trust, you’ll need its Unique Taxpayer Reference (UTR) or Unique Reference Number (URN). If your trust does not have either, you’ll need to register your trust with us before using this form.

Report Capital Gains Tax on UK property

  1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

  2. Fill in the form online.

  3. Save and print the completed form.

  4. Sign the declaration — get your client to sign it if you’re an agent.

  5. Include any supporting evidence that supports your return.

  6. Post it to us, using the postal address shown on the form.

Start now

After you send your form 

We will send you a 14-digit payment reference starting with ‘x’.

You’ll need your payment reference to pay what you owe within the deadline.

Request a paper form

You need to contact us to request a paper form if you either:

  • cannot use this online form
  • need to report your Capital Gains Tax on UK property for the 2020 to 2021 tax year

Updates to this page

Published 6 April 2024
Last updated 11 December 2025 show all updates

  1. Information about using a trust's Unique Taxpayer Reference (UTR) or Unique Reference Number (URN) when reporting a trust has been added.

  2. Added translation

  3. Information has been added about how to request a paper form for customers who cannot use the online form and customers reporting for the 2020 to 2021 tax year.

  4. Added translation

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