Updated on 12 May 2026

60-day reporting rules for UK property disposals

If you sell UK property, you might need to report the disposal and pay any capital gain tax within 60 days. Here we look at the special rules.

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If you sell UK land and property, you might need to report the disposal to HMRC – and pay any capital gains tax due – within 60 days of the sale completing using HMRC’s separate reporting service. The rules are slightly different depending on whether or not you are UK resident for tax purposes.

Disposals of UK residential property by UK residents

UK residents who dispose of UK residential property and who have a capital gains tax liability are usually required to report the disposal to HMRC and pay the capital gains tax within 60 days. Note that, for UK residents, only residential property disposals must be reported in this way.

You are required to report these disposals within 60 days even if you intend to file a self assessment tax return for that tax year at a later point. We give further information below on how to make the report to HMRC.

However, there is an exception to this in certain cases where a self assessment tax return is filed before the 60-day reporting deadline, or when the self assessment tax return deadline falls before the 60-day deadline. For more information, see below under Reporting via a self assessment tax return before 60-day deadline.

There is more information about the reporting rules for UK-residents on GOV.UK.

Disposals of UK land and property by non-residents

Non-UK residents who sell UK property are also expected to make a report to HMRC within 60-days – but the requirements are extended:

Non-UK resident taxpayers must report sales of all UK land and property (not limited to residential only).
There is no exception for where no capital gains tax is payable.

There is more information about the reporting rules for non-UK residents on GOV.UK. Please also see our separate guidance on capital gains tax for non-residents.

Overview of 60-day reporting requirements

The usual position for reporting UK property sales can be summarised in the following table:

UK tax residence status	Asset type	Required to report the disposal within 60 days to HMRC?	Deadline for paying tax
Resident	UK residential property	Only if there is tax to pay	60 days
Resident	Anything other than UK residential property	No	31 January following the end of the tax year
Non-resident	UK land and property	Yes	60 days*
Non-resident	Anything other than UK land and property	No	N/A

*Capital gains tax for non-residents may not apply to the whole gain. If not, you may have to pay more tax if you return to the UK after a period of temporary non-residence. See our guidance for more information.

If you use the 60 day reporting service to report your capital gain(s), you will not need to file a self assessment tax return for that year assuming you have no other reason to do so. However, if you do need to file a self assessment tax return for other reasons, then you will need to report the gain(s) again on that self assessment tax return, along with the capital gains tax already paid and the 14 character reference number generated from your 60 day property tax return which you have previously submitted. This will ensure HMRC can see that you have already paid the capital gains tax and will not be charged twice.

Submitting a 60-day property return

Filing a 60-day property return, whether online or on paper, is mandatory if you fall within the criteria for making one.

Guidance for non-resident individuals who do not have a National Insurance number or unique taxpayer reference (UTR) can be found in HMRC’s manual on GOV.UK.

Digital reporting

You can report your property disposal online. To do this you will need to create a Capital Gains Tax on UK property account on GOV.UK using your usual log in credentials for HMRC online services. This will either be a government gateway login, or One Login for Government, depending on when you first registered. If you have not signed up for HMRC’s digital services before, you will need to create a new account. You can read more about this on our page Online tax accounts.

If you receive an error message when you are trying to create a capital gains tax on UK property account, HMRC say you should review and update your address in your personal tax account. If you live in the UK, check that the postcode field is correctly populated. If you live outside the UK, check that the country field is correctly populated.

Sending your 60-day property return by post

HMRC expect taxpayers to use the digital service in most cases. However, if you are unable to use the online service, there are some alternatives:

Print and post

An on-screen version of the return is available on GOV.UK. Using this version will not require you to have an online account – so this can be used as an alternative for those who are unable to set up their online account for whatever reason, for example because they cannot meet the ID verification requirements. Once you have filled in the return online, you will then need to print, sign and post it to HMRC using the address given on the form.

Please note – it is not possible to save the form and return to it later – so you should make sure you have all the information needed easily to hand.

Request a paper form

If you are unable to fill in the return online and need a paper return, you will need to contact HMRC and ask they send one by post. There is more information on GOV.UK.

When posting a paper return back to HMRC:

Keep a copy of it, if possible.
Post it in good time to meet the 60-day deadline.
Consider using a signed-for postal service or ask the Post Office for a proof of postage in case HMRC say that they did not receive the form.

If you send a paper return to HMRC, they should inform you of how and when to pay once they process the return. HMRC may take several weeks to do this, and it is not possible to pay the capital gains tax before you have been provided with the appropriate payment reference.

It is important that you make the payment with the correct reference: you should not use your unique taxpayer reference (UTR) as the payment may not be allocated correctly. We understand you should be given 30 days from the date that HMRC process the return to make the payment before late payment interest will accrue.

In both cases, we recommend completing the necessary steps as soon as possible.

Missing the 60-day reporting deadline

If you made a disposal for which you were required to file a 60-day property tax return, but you did not file that return in time, HMRC say that you should still file that return late before reporting the disposal on your self assessment tax return.

If you have already filed your self assessment tax return but you did not file the necessary 60-day property tax return, you will need to file that 60-day property tax return on paper – either the print and post option, or by requesting HMRC send you a paper form, as outlined above.

In either case, HMRC may charge late submission penalties depending on how late the 60-day property return is. However, HMRC have confirmed they will not charge daily penalties for late 60-day property returns.

You may be able to appeal these penalties if you have a reasonable excuse. See our separate guidance for more information.

Calculating capital gains tax when submitting a 60-day property tax return

As we explain on our main capital gains tax page, the rate of capital gains tax payable depends on your other taxable income in the year. If you have a gain for which you need to file a 60-day property tax return, you might not know before you need to file the 60 day property tax return which rate is applicable – or if a mix of rates applies, you might not know how much of the gain is charged at the lower rate.

In this situation, all you are required to do is make a reasonable estimate of your other taxable income, so that you can determine which rate applies, or what proportion of the gain is chargeable at the lower rates. Therefore, provided the estimate is reasonable, you should not face any penalties for an inaccurate 60-day property return. You should keep records to evidence that your estimate of your other taxable income is a reasonable one.

Once you know your taxable income for the year, you should recalculate the capital gains tax due and report the disposal on your self assessment tax return (unless the capital gains tax already paid happened to be correct and you had no other reason to file a tax return for the year). Alternatively, you may submit an amended 60-day property tax return at the time ‘it becomes reasonable to make a different estimate’ of your income. You are not required to make such an additional return in this situation, but it may mean you avoid having to complete and submit a self assessment tax return if you have no other reason to do so.

Provided you pay the capital gains tax calculated (using the reasonable estimate) on time, no late-payment interest should apply if the estimate turns out to be too low and you pay any difference by the normal self assessment tax return due date.

Late-payment penalties can apply to late-paid capital gains tax, but these are calculated by reference to the normal self assessment tax return filing dates (therefore these would be payable from 30 days after the 31 January following the end of tax year).

If the estimated capital gains tax turns out to be too high, you should be eligible for a repayment supplement (interest) on amounts overpaid from the later of the date of payment and the normal self assessment due date (for 2025/26, this would be 31 January 2027).

Amounts of capital gains tax overpaid in-year should be offset automatically against other self assessment tax return amounts due. However, if the overpaid capital gains tax exceeds your other self assessment tax return amounts due, you will need to contact HMRC to request the repayment of the excess. For more information, please see HMRC’s manual on GOV.UK.

Multiple disposals in a year

When calculating the capital gains tax payable with a 60-day property tax return, you should ignore both of the following:

disposals which have a later completion date
disposals on other types of assets on which gains accrue

You can therefore account for losses which arise prior to the completion date of the disposal. Relief for later losses should usually be dealt with via your self assessment tax return.

If, before filing a 60-day property tax return, you have already claimed relief for later losses on a self assessment tax return, see the heading Reporting via self assessment tax return before 60-day deadline.

Reporting via self assessment tax return before 60-day deadline

An exception to the usual rules around the 60-day property tax return arises if both of the following apply:

The 60-day deadline falls after you have already disclosed the disposal on a self assessment tax return.
On the self assessment tax return, the capital gains tax due is at least as much as would have technically been payable via the 60-day property tax return.

Where these conditions are met, the 60-day property tax return is not required and the capital gains tax is not due until the normal due date for self assessment (for 2025/26, this would be 31 January 2027).

Example – reporting via a self assessment tax return before 60-day deadline

Murray sells a UK residential property and the completion date is 28 March 2026. Murray then files his tax return for 2025/26 including the disposal before 27 May 2026, showing a taxable gain of £4,000, after deducting the annual exempt amount. Murray has no other disposals in 2025/26 and is a basic rate taxpayer. The gain falls fully within his basic rate band, so his capital gains tax liability, as shown in his tax return, is £4,000 x 18% = £720.

In this instance, the capital gains tax liability as shown in his self assessment tax return is identical to what it would have been if he had completed a 60-day property tax return. Therefore, Murray does not need to file a 60-day property tax return or pay the capital gains tax within 60 days. The capital gains tax is payable via self assessment his tax return on 31 January 2027.

The amount of capital gains tax which is technically payable via the 60-day property tax return may be more than the amount of capital gains tax due via self assessment the normal tax return. For example, this might happen if you have a loss which arises after the completion date for the disposal which is being reported on the 60-day property tax return (see the heading above, Multiple disposals in a year).

In this situation, a 60-day property tax return is still required and the capital gains tax must be paid within 60 days.

Example – post-disposal loss

Alison completes a property sale on 28 March 2026 and calculates a capital gain (after deducting her annual exempt amount) of £5,000. She has taxable income of 60,000, so the gain is taxed at the higher capital gains tax rate. Then, on 2 April 2026, she then sells some shares and makes a loss of £2,000.

Alison files her 2025/26 self assessment tax return online on 30 April 2026, showing capital gains tax payable on the net property gain of £3,000 (£5,000 less £2,000 loss on the shares) at 24% – that is, £720. By this point, she has not filed a 60-day property tax return because she did not realise she had to.

However, in strictness, the amount of capital gains tax Alison is liable to pay on the 60-day property tax return cannot take account of the loss on the shares, because it arises after the completion date of the property return. See the heading above, Multiple disposals in a tax year. The amount of capital gains tax reported on the self assessment tax return is therefore less than the amount Alison is technically liable to pay within 60 days.

Alison will therefore need to file a 60-day property tax return by 27 May 2026. Furthermore, as she has already filed her 2025/26 self assessment tax return, she will need to submit the 60-day property tax return on paper.

However, HMRC say in their manual on GOV.UK that, in this situation, the capital gains tax payable within 60-days can – after all – take account of the loss which has already been reported via self assessment tax return, even though it arises after completion. Alison will therefore need to pay the capital gains tax of £720 she already calculated via self assessment by 27 May 2026.

Alison should then amend her 2025/26 self assessment tax return to show the amount of capital gains tax which has been reported and settled via the 60-day property tax return.

Similarly, the requirement to file a 60-day property tax return is also waived if the 60-day deadline occurs after the deadline for the self assessment tax return on which the disposal should be reported (for example, if contracts were exchanged towards the end of the tax year but completion did not occur until the following January).

Paying capital gains tax in instalments

As explain in our main Capital gains tax reporting page, in certain limited circumstances where you make a gift of an asset (or otherwise do not receive full cash proceeds on disposal) you may be able to elect to pay a capital gains tax bill in yearly instalments. It may also be possible to make payments by instalments where the proceeds are deferred for more than 18 months.

This can include where capital gains tax may be due alongside a 60-day property tax return, on disposal of UK residential property (for UK residents), or UK land and property (for non-UK residents). There is guidance in HMRC’s manuals on GOV.UK.

Getting help with your 60-day property tax return

If you need extra support in dealing with your taxes, you should contact HMRC and explain your circumstances. If appropriate, they may assist you in completing the form over the phone. There is more information about the help you can get from HMRC on GOV.UK.

The 60-day deadline to file the return will still apply, so you should act quickly to avoid penalties. You do not have to wait until you have sold the property before contacting HMRC.

If you need professional help, see our Getting help page. If you are on a low income, you can contact the charity TaxAid for assistance. Alternatively, you can ask a paid tax adviser to complete the return for you. If you do this, you will need to provide them with specific authority to do so (the adviser should explain what you need to do) or, if you are unable to do this, by contacting HMRC.