Report and pay your Capital Gains Tax
If you have other capital gains to report
If your capital gain is not from a UK residential property sold after 6 April 2020, you can report your gain:
- in a Self Assessment tax return
- using the ‘real time’ Capital Gains Tax service
Before you start, you’ll need to work out if you need to pay and how much you owe.
There’s a different way to report gains on UK residential property.
Report in a Self Assessment tax return
You can report your gains in a Self Assessment tax return in the tax year after you sold or disposed of an asset.
You can get help with your tax return from an accountant or tax adviser.
After you’ve submitted a return, HM Revenue and Customs (HMRC) will tell you how much you owe, how to pay and when to pay.
Report using the ‘real time’ Capital Gains Tax service
You can use the service to report gains on assets you sold during the tax year:
- 2023 to 2024
- 2024 to 2025
You must be a UK resident to use this service. You cannot use it to report on behalf of someone else, for example a client, trust or an estate.
You cannot use the service to report:
- gains on UK residential property
- foreign tax credit relief for overseas property
- chargeable event gains for life insurance
If you’re already registered for Self Assessment, you’ll also need to include details of the sale in your Self Assessment tax return.
Report your Capital Gains Tax now
Before you start
You’ll need a Government Gateway user ID and password to set your account up or sign in. If you do not have a user ID, you can create one the first time you sign in.
Check what information you need before you report your gains.
You must attach a copy of your calculations when you report your gain.
How to pay
After you’ve reported your gains, HMRC will send you a letter or email giving you a payment reference number starting with ‘X’.
Use your payment reference when you pay:
You must report by 31 December in the tax year after you made your gain and pay by 31 January. For example, if you made a gain in the 2024 to 2025 tax year, you need to report it by 31 December 2025 and pay by 31 January 2026.
If you need to make a change
You’ll need to submit a new report using your report reference number starting with ‘RTT’. You’ll be sent this number by email after you first use the service.