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

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

If you’re not a UK resident, you will need to work out if you have made a taxable gain or loss. You must 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 already submitted a Self Assessment return for the same tax year as your report 
  • need to amend a paper form which has already been sent to HMRC 
  • are reporting as an agent on behalf of a personal representative who uses a different agent to manage their own individual Capital Gains Tax on UK property account 
  • are a corporate trustee 
  • are a non-resident trustee who does not need to register the trust on the Trust Registration Service and does not have any Capital Gains Tax liability to pay 
  • are a personal representative who needs to amend a report which has already been sent to HMRC
  • cannot use the online service

You must use this form to amend a report which has already been sent to HMRC 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, then you should report and pay your Capital Gains Tax on UK property using HMRC’s 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.

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. Sign the declaration.

  4. Include any supporting evidence that will support your return.

  5. Print and post it to HMRC, using the postal address shown on the form.

Start now

After you send your form 

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

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

Published 6 April 2024
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