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UK 60-Day Capital Gains Tax Reporting Calculator

Sold a UK property? Find out whether you need to file a 60-day CGT return, when the deadline falls, and how much tax to pay with it — plus how it reconciles on your Self Assessment. Covers UK and non-resident disposals for the 2024/25, 2025/26 and 2026/27 tax years.

Your disposal

The 60-day clock runs from completion, not exchange.

Gain and income

After costs and any Private Residence Relief.

Salary, self-employment etc. Used to split the gain across basic and higher-rate bands.

Reporting obligation

No 60-day return required

No 60-day return is required — the gain is covered by the Annual Exempt Amount and other allowances, so no CGT is payable.

Penalties for late 60-day returns
  • Initial penalty: £100 fixed penalty as soon as the return is one day late.
  • 3 months late: daily penalties of £10 per day for up to 90 days (max £900).
  • 6 months late: further £300 or 5% of the tax due, whichever is greater.
  • 12 months late: another £300 or 5% of the tax due, whichever is greater.
  • Late-paid tax: HMRC charges interest on unpaid CGT at the Bank of England base rate + 4% (currently 7.75% p.a. from 9 January 2026).

Returns are filed via the HMRC Capital Gains Tax on UK property account — this is separate from Self Assessment and must usually be filed even if you also report the disposal on your SA return.

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Frequently asked questions

When do I need to file a 60-day CGT return?
UK residents must file a 60-day Capital Gains Tax return whenever they dispose of UK residential property and CGT is payable. The 60-day clock starts from the completion date of the sale, not the exchange date. If the gain is wholly covered by Private Residence Relief, the Annual Exempt Amount, spouse transfer, or brought-forward losses, no return is required. Non-UK residents must report every disposal of UK land or property within 60 days, even when no tax is due or a loss arises.
What are the penalties for filing a 60-day CGT return late?
HMRC charges an immediate £100 fixed penalty as soon as the return is late. After 3 months, daily £10 penalties apply for up to 90 days (maximum £900). At 6 months late there is a further penalty of £300 or 5% of the CGT due, whichever is greater, and the same again at 12 months. HMRC also charges interest on late-paid tax at the Bank of England base rate plus 4% (7.75% per year from 9 January 2026).
How do I file a 60-day CGT return?
You file online through the HMRC 'Capital Gains Tax on UK property' account at gov.uk. This is a real-time transaction service, separate from Self Assessment — most taxpayers need to file here first, even if they also complete an SA return later. You will need a Government Gateway ID, your property details, acquisition and disposal costs, and an estimate of your other income for the tax year.
Does a non-resident have to file if the sale made a loss?
Yes. Since 6 April 2020 every non-UK-resident disposal of UK land or property must be reported within 60 days of completion, whether residential or commercial, and whether the disposal produced a gain, a loss, or no change in value. This differs from the rule for UK residents, who only file when CGT is actually payable.
How does Private Residence Relief affect the 60-day rule?
If Private Residence Relief covers 100% of your gain — typically because the property was your only or main residence throughout ownership, with the final 9 months always qualifying — there is no CGT to pay and no 60-day return is required. Where PRR is partial (for example you let the property out, or were absent beyond the allowed periods), CGT may still be due and the 60-day filing obligation applies on the taxable portion.
What if I have other disposals in the same tax year?
The 60-day payment is a payment-on-account of your annual CGT liability. When you later file your Self Assessment return for the tax year (by 31 January following the tax year end), HMRC recalculates your total CGT using all disposals and allowances. Any shortfall is payable by the SA deadline and any overpayment is refunded. Our calculator's Self Assessment reconciliation panel estimates the balance when you add other in-year gains.

Sources

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