Capital Gains Tax on UK property account

July 14, 2021

Find out how to ask for authorisation, manage your client’s account and how to send returns as an agent.

Before you start

Before you can manage your client’s Capital Gains Tax on a UK property account, you’ll need to check that they have set up their own account. You’ll also need to: set up your agent services account, ask your client to authorise you to manage their account

Get authorisation

You need to request authorisation from your client by using your agent services account.

After you’re authorised

After you’re authorised you’ll need to:

Sending a return

You can start a new return from your client’s Capital Gains Tax on UK property ‘account home’. The return will be saved in your client’s account for 30 days from the last day it was saved.

Ways to pay

Your client can pay by bank transfer, debit card or corporate credit card from their account. They will need to give their payment reference number. The payment reference number appears on the confirmation page after you’ve sent the return. You or your client can sign into the account and see the payment reference number at any time for any of the returns. 

Who needs to Report Capital Gains Tax

UK residents

If your client is a resident who is an individual or a trust, you can use this service to:

  • tell your client how to pay
  • View your client’s previous and current returns
  • report if your client sells or disposes of any further properties in the tax year
  • amend an existing return

You should report and pay CGT online within 30 days of a property’s disposal completion date.

The properties must also have exchange rates in the same tax year.

Non-UK residents

Non-residents need to tell us about Capital Gains Tax on UK property or land. You can use this service to report disposals of:

  • residential UK property or land
  • non-residential UK property or land
  • mixed-use UK property or land
  • rights to assets that get at least 75% of their value from UK land

Non-residents must report all sales or disposals within 30 days of the completion date, even if they have no tax to pay or have made a loss.

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