How do I report and pay capital gains tax?
Answered 11 March 2026
Here is a comprehensive answer on how to report and pay Capital Gains Tax (CGT) in the UK:
HMRC Guidance / Practice
1. Disposals of UK Residential Property (the main route for most individuals)
For sales of UK residential property, you must use the CGT on UK Property Account — an online service provided by HMRC. The account can be used by UK tax-resident individuals, non-UK tax-resident individuals, trustees, personal representatives, and agents.
The service is accessed at: 👉 https://www.gov.uk/report-and-pay-your-capital-gains-tax/if-you-sold-a-property-in-the-uk-on-or-after-6-april-2020
Deadlines for filing and paying:
- 60 days from completion if the sale completed on or after 27 October 2021
- 30 days from completion if the sale completed between 6 April 2020 and 26 October 2021
2. Non-UK Residents
From 6 April 2020, non-UK tax residents must use the CGT on UK Property Account to report all disposals of an interest in UK property — including where there is no tax to pay or a loss has been made. This covers residential, non-residential, mixed-use property, and indirect disposals (rights to assets deriving at least 75% of their value from UK land).
3. Other Assets (Non-Property) — Self Assessment
To report and pay CGT on disposals of other assets (e.g. shares, investments), or where an amendment is needed to a CGT on UK Property Account return, you will normally need to file a Self Assessment tax return after the end of the tax year. In the vast majority of cases, this is in addition to the CGT on UK Property return, not a replacement for it.
4. Trusts
Trustees must be registered with the Trust Registration Service (TRS) before creating a CGT on UK Property Account or submitting a paper return. If a trust becomes liable to CGT following the sale of UK residential property, it must report and pay using the CGT on UK Property Account within 60 days of the sale.
5. Estates (Personal Representatives)
Any sale of residential property from an estate which results in a CGT charge must be reported and the tax paid within 60 days of completion.
For the end of the administration period, personal representatives may use informal payment procedures (where proceeds are under £500,000 in any tax year and total tax due is under £10,000) by writing to HMRC Bereavement Services, including a year-by-year breakdown of income and CGT due.
6. Companies
For companies within the charge to Corporation Tax, residential property gains should be reported through the company's tax return in the normal way.
Summary Table:
| Situation | Method | Deadline |
|---|---|---|
| UK/non-UK resident selling UK residential property | CGT on UK Property Account | 60 days from completion |
| Non-UK resident selling any UK property | CGT on UK Property Account | 60 days from completion |
| Other asset disposals (shares, etc.) | Self Assessment tax return | 31 January after tax year end |
| Estates (informal) | Letter to HMRC Bereavement Services | End of administration period |
| Companies | Corporation Tax return | Normal CT deadlines |
Citation sources
From the 2020/21 tax year onwards any Capital Gains Tax (CGT) due on the sale of UK property should have already been reported to HMRC by completing a CGT on UK Property Account return, as set out in parts 1 and 2. Where the CGT on UK Property Account return covers the total CGT due for the tax year on all disposals, a Self Assessment return may not be required. However, to report and pay CGT due on disposals of other assets, or where an amendment is needed to the CGT on UK Property Account retu
From 6 April 2020, non-UK tax residents must use the CGT on UK Property Account service to report all disposals of an interest in UK property i.e. real estate, including where there is no tax to pay or a loss has been made. An interest in UK property includes: Residential UK property or land Non-residential UK property or land Mixed use UK property or land (part residential and part non-residential) Rights to assets that derive at least 75% of their value from UK land (indirect disposals) Guidan
To report the estate’s income, personal representatives or their authorised agent should send a letter to HMRC at the end of the administration period, including: their name, address and phone number the name, address, National Insurance number, and Unique Taxpayer Reference (UTR) of the person who died a year-by-year breakdown of any income and capital gains tax due for the whole of the administration period any income Tax and capital gains tax they have reported and paid during the administr
ce since the end of the previous tax year, the update can be limited to confirmation that no such changes have occurred. If the trustees are not liable (in respect of any given tax year) to pay any of the relevant UK taxes, then there is no requirement to confirm the register is up to date for that tax year. Trustees will need to next provide an update by 31 January after the end of tax year in which the trustees are liable to pay any of the relevant UK taxes. Trusts liable for Income Tax or Cap
Trusts that are required to report CGT on UK Property must be registered with the Trust Registration Service (TRS) before creating a CGT on UK Property Account or sending a paper return. Details on the requirements to register a trust are set out in the Trust Registration Service Manual at https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual . Trustees can register for TRS at https://www.gov.uk/guidance/register-a-trust-as-a-trustee Guidance on using TRS is available in the
This section provides information for individuals, trustees, personal representatives, and agents on using HMRC’s online service to report and pay Capital Gains Tax (CGT) on UK Property. Where the guidance refers to a return or the return it is referring to the property return submitted through the CGT on UK Property Account, any references to other returns will be clearly indicated, such as a Self Assessment return. The CGT on UK Property Account can be used by: UK tax-resident individuals Non-
The charge to tax and reporting requirements For non-corporates that are liable to CGT, including individuals and trustees, see CG10245 for the rate of tax that applies to residential property gains. Additionally, the identification of this type of gain is relevant for the purposes of the Non-Resident Capital Gains rules see CG73700C, CG73920C. Both UK residents and non-UK residents may be required to pay CGT and file a return through the CGT on UK Property Account see CG-APP18C. The filing of
CGT liability can be accounted for informally where the proceeds of sale of assets from the estate, are less than £500,000 in any one tax year and the total tax due, income tax and capital gains tax, is less than £10,000. Any sale of residential property which results in a capital gains tax charge, must be reported and the tax paid to HMRC within 60 days of completion of sale. Report and pay capital gains tax. One of the main aspects for HMRC to consider is the date of death value of the asset(