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
英格蘭。 已於 5 October 2026 對照法律查核. 僅供參考，並非法律建議。
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
資料來源
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Related terms
Glossary
Ground rent
A yearly payment a leaseholder makes to the freeholder under the lease. For most new long residential leases since 30 June 2022 it is limited to a peppercorn (nothing).
Glossary
Leasehold
Owning a home for a fixed number of years under a lease from the freeholder. Most flats in England are leasehold.
Glossary
Service charge
What a leaseholder pays the freeholder or managing agent towards the costs of the building: repairs, cleaning, insurance and management of the shared parts.
Glossary
Client money protection (CMP)
Cover that repays landlords and tenants if an agent loses or misuses money it holds for them. Compulsory for agents in England that hold client money.
Glossary
Council tax liability
Who must pay council tax on a home. Usually the tenant living there; the owner for an HMO, an empty home or where nobody lives there as their main home.
Glossary
Freehold
Owning a property and the land it stands on outright, with no time limit. Most houses in England are freehold.