What is the 60-day reporting rule for UK residential property gains?
Answered 11 March 2026
The 60-Day Reporting Rule for UK Residential Property Gains
What the law says
Under TCGA 1992, a residential property gain or loss is a gain or loss accruing on the disposal of a residential property interest (s.4BB(1)). This covers both disposals of UK residential property interests and non-UK residential property interests.
HMRC guidance / practice
Who must report: Both UK residents and non-UK residents may be required to pay CGT and file a return through the CGT on UK Property Account.
The deadline:
- 60 days from the completion date — where the completion date was on or after 27 October 2021
- (Note: an earlier 30-day window applied where completion was between 6 April 2020 and 26 October 2021)
Both the report and payment of any CGT due must be made within this 60-day window.
Trusts: If a trust becomes liable to CGT following the sale of UK residential property, it must also report and pay using the CGT on UK Property Account within 60 days of the sale. The trust must register as a taxable trust prior to submitting the CGT on UK Property Account return.
Companies: There is no special reporting requirement within 60 days for UK companies within the charge to Corporation Tax — residential property gains are reported through the company's tax return in the normal way. However, special rules apply to non-UK companies that are only within the charge to Corporation Tax because of a gain on an interest in UK property.
Citation sources
For disposals of residential property, a report to HMRC is required on most sales of UK property within 60 days, report and pay Capital Gains Tax. Where there is liability to either income tax or capital gains tax, HMRC needs to deal with this tax liability either through the informal payment procedures set out at TSEM7410 or via the Self Assessment regime.
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
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