How do you report your capital gains? What return do you use? There are different ways for individuals to report capital gains depending on whether you are resident or non-resident, and whether you are in or out of Self Assessment. 

This is a freeview 'At a glance' guide about how to report capital gains.

At a glance

For individuals only: disposals on or after 6 April 2020

Are you UK resident? No → Gains on UK property are reportable online. Within:
  • 60 days if the completion date was on or after 27 October 2021
  • 30 days if the completion date was between 6 April 2020 and 26 October 2021
 From April 2020 this also applies to indirect disposals and disposals of mixed-use properties by non-residents.
Yes  ↓
Do your total capital gains exceed the Annual Exemption?

       Yes    

  ↓ No
Do your total proceeds on capital disposals exceed four times the Annual Exemption (or, from April 2023, £50,000)?

  Yes

  ↓ No
  Gain is not reportable. 
 
Are you selling a residential property? Yes →

1) If you have a CGT liability: report gains online and pay the tax within 60 days if the completion date was on or after 27 October 2021, or 30 days if the completion date was between 6 April 2020 and 26 October 2021.

1.2) If you are in Self Assessment (SA) must also report SA return.

1.3) If not in SA: if the correct overall tax is not paid for the year (e.g. due to income estimates on the 60-day return) you must either register for SA and report under SA (once you know your income etc for the year) or revise the UK property disposal return to replace/update the income estimates. 

2) If there is no CGT liability: no 60/30 day return is required

2.1) If you are in Self Assessment (SA) must also report the disposal on your SA return.

2.2) If not in SA, you have no reporting requirement

 

No  ↓
Are you already in Self Assessment? Yes → Report on your Self Assessment return. Tax due 31 January following end of tax year.
No  ↓

Register for Self Assessment or use the real-time CGT reporting service. See Overview.

Tax due 31 January following end of tax year.

 

For individuals only: disposals before 6 April 2020

Are you UK resident? No → Gains on UK property reportable on NRCGT returns within 30 days. Tax payable within 30 days if not in Self Assessment.
Yes  ↓
Do your total capital gains exceed the Annual Exemption?

       Yes        

  ↓ No
Do your total proceeds on capital disposals exceed four times the Annual Exemption?

  Yes

  ↓ No
  Gain is not reportable.
 
Are you already in Self Assessment? Yes → Report on your Self Assessment return. Tax due 31 January following end of tax year.
No  ↓
Register for Self Assessment. Tax due 31 January following end of tax year.

 


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