Can my accountant file the 60-day return?

Yes, an agent can file on your behalf using their agent services account.

What if I don't know my income yet?

Make a reasonable estimate. It can be corrected later.

Do I still need a Self Assessment?

If you are already in Self Assessment, you include the gain there and claim credit for tax paid.

HMRC property CGT reporting checklist

Use this checklist to gather everything before you file your UK property return.

Updated for the 2026/27 tax year · Reviewed against HMRC guidance

Documents to gather

Purchase and sale completion statements
SDLT return/receipt
Invoices for capital improvements
Dates of occupation and letting
Your estimated taxable income for the year
Details of any capital losses

Filing steps

1. Sign in to Government Gateway and create a CGT on UK property account
2. Enter property address, acquisition and disposal dates
3. Enter values and costs; claim PRR if relevant
4. Estimate your income to determine the rate
5. Submit and note the payment reference
6. Pay within 60 days of completion
7. Include the disposal on your Self Assessment return if you file one

Correcting an estimate

If your income turns out different, amend the return or reconcile through Self Assessment; any over-payment is refunded.

Frequently asked questions

This guide is general information based on the Taxation of Chargeable Gains Act 1992 and HMRC guidance (including HS283). It is not personal tax advice — for complex cases speak to a qualified tax adviser.