Report and pay your Capital Gains Tax

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If you sold a property in the UK on or after 6 April 2020

You must report and pay any Capital Gains Tax due on UK residential property within:

  • 60 days of selling the property if the completion date was on or after 27 October 2021
  • 30 days of selling the property if the completion date was between 6 April 2020 and 26 October 2021

You may have to pay interest and a penalty if you do not report and pay on time.

If you sold a residential property before 6 April 2020, you must report your gains in a Self Assessment tax return for the tax year following the sale.

If your property was jointly owned

You must report your own gain or loss. Special rules apply if you give a UK property to your spouse, your civil partner, or to charity.

Before you start

Work out your gain to find out if you have to report and pay tax.

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

Report and pay online

Use a Capital Gains Tax on UK property account to:

  • report and pay any tax due on UK property
  • view or change a previous return

If you’re already registered for Self Assessment, you’ll also need to include details of the sale in your Self Assessment tax return

Sign in or create an account

You’ll need a Government Gateway user ID and password to set up your account or sign in. If you do not have a user ID, you can create one the first time you sign in.

What you need to know

You’ll need the:

  • address and postcode of the property
  • date you got the property
  • date you exchanged contracts when you were selling (or ‘disposing’ of) the property
  • date you stopped being the property’s owner (completion date)
  • value of the property when you got it
  • value of the property when you sold or disposed of it
  • costs of buying, selling or making improvements to the property
  • details of any tax reliefs, allowances or exemptions you’re entitled to claim
  • property type, if you’re not a resident of the UK

Report using a paper form

If you cannot access the internet, ask HM Revenue and Customs (HMRC) for a paper form.

HMRC will send you a 14-character Capital Gains payment reference number starting with ‘X’ after you’ve reported your capital gains using a paper form. You’ll need your payment reference number to pay what you owe within the deadline.

If you’re not a UK resident

You must report all sales and disposals of UK property or land by the deadline, even if you have no tax to pay.

If you sold UK property or land before 6 April 2020, you’ll need to report your gains using a non-resident Capital Gains Tax return.

If you’re reporting on behalf of someone else or an estate

Use your own Capital Gains Tax on UK property account to report for someone else.

You’ll need proof you’re allowed to report on their behalf, such as a lasting power of attorney. If the person has died, you’ll need their date of death.

You cannot pay using your account if you’re reporting a gain on behalf of an estate as a personal representative (executor or administrator). HMRC will let you know how to pay after you report the gain.

Keep a digital or printed copy of the return for your records.

You cannot view or change a return you’ve made for someone else online. Complete an online form then print and send it to HMRC instead.

You cannot change a return:

  • for the 2020 to 2021 or 2021 to 2022 tax years
  • if you have already sent a Self Assessment return for the same tax year as the Capital Gains Tax on UK property return

There’s a different way to report your client’s Capital Gains Tax on UK property as an agent.

If you’re reporting on behalf of a trust

If you’re reporting as a trustee of a registered trust, you’ll need the trust’s registration number or unique tax reference.

If you’re a corporate trustee, you’ll need to complete an online form then print and send it to HMRC.

If you cannot access the internet, ask HMRC for a paper form.

If you do not pay when you report

You can pay after you report your gains by:

  • approving a payment through your online bank account
  • online or telephone banking
  • debit or credit card
  • cheque

View and change a previous return

You can use your Capital Gains Tax on UK property account to view and change your own previous returns.

Complete an online form then print and send it to HMRC to change a return you made for someone else.

You cannot change a return:

  • for the 2020 to 2021 or 2021 to 2022 tax years
  • if you have already sent a Self Assessment return for the same tax year as the Capital Gains Tax on UK property return
View a printable version of the whole guide

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