Residential Property Capital Gains Tax (CGT) Pay & File Scheme
Updated: Oct 22
Reviewed and updated: 22 October 2026. This article replaces the earlier 30-day deadline wording.
Selling a UK residential property? If Capital Gains Tax is due, UK-resident individuals normally need to report the disposal and pay the tax within 60 days of completion. Do not wait for your next annual tax return to check what is required.
The deadline runs from completion, so speak to your accountant before the sale finishes. Gather the purchase and sale details, relevant costs and information about any reliefs.
If no tax is due, a UK-resident individual will not normally need a UK property CGT return. Non-residents have wider reporting obligations: UK property or land disposals must be reported even where no tax is payable. Different arrangements can apply to trusts, estates and companies.
Late reporting or payment can result in penalties and interest. Check HMRC's guidance and obtain advice for your circumstances.
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