United Kingdom guide
How to report and pay CGT in 60 days
You must report and pay capital gains tax on a UK residential property within 60 days of completion, using an HMRC Capital Gains Tax on UK property account. This is separate from your Self Assessment return.
| Deadline | 60 days from completion |
| How | HMRC UK property account |
| Applies to | Residential property with tax to pay |
| Late filing | Penalties and interest |
Who has to report within 60 days?
Anyone with capital gains tax to pay on a UK residential property must report within 60 days. If the sale is fully covered by Private Residence Relief or the annual exempt amount, a UK resident usually does not need to file the 60-day return, though non-residents must report every disposal.
How do I report and pay?
You set up a Capital Gains Tax on UK property account with HMRC, enter the figures and pay. If you also complete Self Assessment, the gain goes on that return too, with credit for what you already paid.
What the deadline means
| Completion | The day the sale legally completes |
| Report and pay by | 60 days later |
| Miss it | Fixed penalty, then further penalties and interest |
Set the money aside at completion so the payment is ready inside the window.
Try your own figures in the United Kingdom capital gains tax on property calculator.
Common questions
Do I still report on my tax return?
If you complete Self Assessment, the gain is included there as well, and you get credit for the tax paid through the 60-day return.
What if the sale is covered by relief?
A UK resident with no tax to pay because of Private Residence Relief or the annual exempt amount usually does not need the 60-day return. Non-residents must still report.
This is an estimate for general information only, not tax, legal or financial advice. Tax rules are complex and depend on your circumstances, and figures may not reflect the latest changes. Confirm your position with HM Revenue & Customs (gov.uk) or a qualified tax adviser before acting. The terms of use set out the limits of this estimate and of our liability.
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