What you need to do

How you report and pay your Capital Gains Tax depends whether you sold:

Before you can report any gains you’ll need:

  • details of how much you bought and sold the asset for
  • the dates when you took ownership and disposed of the asset
  • any other relevant details, such as the costs of buying, selling or making improvements to the asset and any tax reliefs you’re entitled to
  • calculations for each capital gain or loss you report

If you’re not a UK resident

You must report all sales of UK property or land, even if you have no tax to pay. You do not need to report or pay tax on anything else that’s increased in value.