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.
The 60-day clock runs from completion, not exchange.
After costs and any Private Residence Relief.
Salary, self-employment etc. Used to split the gain across basic and higher-rate bands.
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.
- 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 base rate + 2.5% (currently around 8.25% p.a.).
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.
Frequently asked questions
When do I need to file a 60-day CGT return?
UK residents must file a 60-day return whenever they dispose of UK residential property and CGT is payable. The clock runs from the completion date, not exchange. 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 if there is no tax due or a loss arises.
What are the penalties for filing late?
£100 fixed penalty immediately, £10 daily penalties from 3 months late (up to £900), a further £300 or 5% of tax due at 6 months, and again at 12 months. Interest on unpaid CGT accrues at HMRC's base rate + 2.5% — currently around 8.25% per year.
How do I file the 60-day return?
Online via HMRC's Capital Gains Tax on UK property account — a real-time transaction service, separate from Self Assessment. You'll need a Government Gateway ID, property details, acquisition and disposal costs, and your estimated 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-resident disposal of UK land or property must be reported within 60 days of completion — residential or commercial, gain or loss. This is different from the UK-resident rule, which only triggers when CGT is actually payable.
How does Private Residence Relief affect the rule?
If PRR covers 100% of the gain — usually because the property was your only or main residence throughout ownership, with the final 9 months always qualifying — no CGT is due and no 60-day return is required. Partial PRR (lettings, extended absences) can leave a taxable portion that still triggers the 60-day filing obligation.
What if I have other disposals in the same tax year?
Your 60-day payment is a payment-on-account. When you file Self Assessment (by 31 January following the tax year), HMRC recalculates total CGT across all disposals and allowances. Any shortfall is payable by the SA deadline; any overpayment is refunded. Tick "I have other disposals" in the calculator to see an estimate.
Sources
Related Calculators
Capital Gains Tax Calculator
CGT on property or other assets with BADR.
Business Asset Disposal Relief Calculator
CGT on selling your business under BADR (formerly Entrepreneurs' Relief) with the £1m lifetime limit.
Self Assessment Payment on Account Calculator
Work out your 31 January and 31 July POAs, claim a reduction via SA303, and model late-payment interest and penalties.
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