Guidance

Managing your client's Capital Gains Tax on UK property account

Find out how to ask for authorisation, manage your client's account and how to send returns as an agent.

Due to coronavirus (Covid-19) HMRC did not issue late penalties to any transactions completed between 6 April and 30 June 2020, provided the gain was reported and any tax due paid by 31 July 2020. Anyone who completes the sale of a property from 1 July 2020 onwards has 30 calendar days to report and pay the tax due

Transactions completed from 1 July 2020 will receive a late filing penalty if they are not reported within 30 calendar days.

Interest will be charged if the tax remains unpaid after 30 days for all transactions from 6 April 2020.

Before you start

Before you can manage your client’s Capital Gains Tax on UK property account, you’ll need to check that they have set up their own account.

You’ll also need to

  • set up your agent services account
  • ask your client to give you their account number and UK postcode or country of residence – these details must match their Capital Gains Tax on UK property account details
  • ask your client to authorise you to manage their account

You only need to ask for authorisation once and not for each new return.

Who needs to report Capital Gains Tax

UK residents

Check if your client needs to report and pay Capital Gains Tax on UK property.

If your client is a resident who is an individual or a trust, you can use this service to:

  • report UK residential property disposals made from 6 April 2020 if your client has Capital Gains Tax to pay
  • tell your client how to pay
  • view your client’s previous and current returns

You should report and pay Capital Gains Tax online within 30 days of a property’s disposal completion date.

If your client disposed of more than one property from 6 April 2020 with the same completion date, you can use this service to report the Capital Gains Tax for all those properties.

The properties must also have exchange dates in the same tax year.

If your client sells or disposes of any further properties in the tax year you should use this service to report the Capital Gains Tax for those properties.

At the moment, if your client needs to amend an existing return you will need to contact HMRC.

Non-UK residents

Non-residents need to tell us about Capital Gains Tax on UK property or land.

From 6 April 2020, you can use this service to report disposals of:

  • residential UK property or land
  • non-residential UK property or land
  • mixed use UK property or land
  • rights to assets that get at least 75% of their value from UK land (indirect disposals)

Non-residents must report all sales or disposals within 30 days of the completion date, even if they have no tax to pay or have made a loss.

If your client disposed of more than one property from 6 April 2020 with the same completion date, you can use this service to report the Capital Gains Tax for all those properties.

The properties must also have exchange dates in the same tax year.

If your client sells or disposes of any further properties in the tax year you should use this service to report the Capital Gains Tax for those properties.

At the moment, if your client needs to amend an existing return you will need to contact HMRC.

Get authorisation

You need to request authorisation from your client by using your agent services account.

You should:

  1. Sign in to your agent services account.

  2. Select ‘ask a client to authorise you’ to manage their Capital Gains Tax on UK property account.

  3. Enter your client’s details and you’ll get a link to share with them and the date it expires.

  4. Send your client an email asking them to use the link to authorise you.

  5. Tell your client they must use the Government Gateway user ID and password they used to create their Capital Gains Tax on UK property account. They must not enter another user ID or create a new one.

If your client needs extra support to complete their tasks they can contact HMRC.

Once your client completes the authorisation process, you’ll be able to manage their Capital Gains Tax on UK property account and returns.

You’ll get an email once your client accepts or rejects your request. You can track your authorisation requests in your agent services account.

After you’re authorised

After you’re authorised you’ll need to:

  1. Sign into your agent services account.

  2. Select ‘report and pay a client’s Capital Gains Tax on UK property’.

  3. Enter your client’s Capital Gains Tax on UK property account number.

  4. Enter your client’s UK postcode or country of residence – this must match their Capital Gains Tax on UK property account details.

Sign in

Sending a return

You can start a new return from your client’s Capital Gains Tax on UK property ‘account home’.

The return will be saved in your client’s account for 30 days from the last day it was saved.

What you’ll need to send a return

Ask your client to give you the following details of disposal:

  • address and postcode
  • date they got the property
  • date they exchanged contracts when selling or disposing of the property
  • date they stopped being the property’s owner (completion date)
  • value of property when they got it
  • value of property when they disposed of it
  • costs of buying, selling or making improvements to the property
  • details of any tax reliefs, allowances or exemptions they’re entitled to claim
  • property type, if they’re a non-resident

Ask your client to give you:

  • the property value on 31 March 1982 (known as ‘rebasing’) if they were a UK resident at the time of the disposal and owned the property on or before 31 March 1982
  • the residential property value on 5 April 2015 (known as ‘rebasing’) if they were a non-resident at the time of the disposal and owned the residential property on or before 5 April 2015
  • the asset value on 5 April 2019 (known as ‘rebasing’) if they were a non-resident at the time of the disposal and owned the asset on or before 5 April 2019

We may ask you to upload a document showing how you worked out the Capital Gains Tax due.

Ways to pay

Your client can pay by bank transfer, debit card or corporate credit card from their account.

They will need to give their payment reference number. The payment reference number appears on the confirmation page after you’ve sent the return.

You or your client can sign into the account and see the payment reference number at any time for any of the returns.

Published 8 July 2020
Last updated 12 August 2020 + show all updates
  1. Guidance has been added to say that anyone who completes the sale of a property from 1 July 2020 onwards has 30 calendar days to report and pay the tax due.

  2. First published.