Capital gains tax 60-day report
When you sell a UK home that is not your main home and owe capital gains tax, you must report and pay it to HMRC within 60 days of completion.
In short: A UK resident who sells a residential property in the UK that was not their main home, and has capital gains tax to pay, must report the sale and pay the tax within 60 days of completion using HMRC's online service. Non-residents must report every UK property sale within 60 days, even with no tax due.
Money, tax and insuranceSelling a home
英格兰。 于 5 October 2026 对照法律进行核查. 信息，非法律建议。
Key points:
- The 60 days run from the date of completion, not exchange.
- Residents report only when there is tax to pay; non-residents report every disposal of UK land or property.
- The sale still goes on the Self Assessment return if you file one.
- Late reports and late payments bring penalties and interest.
Typical costs that can reduce the gain include buying and selling costs and improvement works (not repairs). Since 6 April 2024 the residential rates are 18% and 24%, depending on income.
This is general information; an accountant can work out the figures.
Read more: Letting a home in England while you live abroad
Related: Section 24 (mortgage interest relief restriction), Non-Resident Landlord Scheme
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