Form: Report Capital Gains Tax on UK property

You should report and pay your Capital Gains Tax on UK property using HMRC’s online service.

You can also use these forms to report, but only if you cannot use the online service.

When you must use a paper form to report

You must report using a paper form if you:

• have already submitted a Self Assessment return for the same tax year as your report
• are an agent dealing only with this report
• are a corporate trustee
• are a secure or Public Department 1 customer who does not file returns online
• are a non-resident trustee who does not have any non-resident Capital Gains Tax liability to pay

If you’re acting for someone else

If you are an appointee, have power of attorney, or are acting for someone else in a similar legal capacity, you must use a paper form:

• if you want an agent to report the Capital Gains Tax on UK property for you
• to amend a report which has already been sent online

Personal representatives

If you’re a personal representative, you must use a paper form to:

• use a different agent to deal with the deceased’s estate than the agent who deals with your individual tax affairs
• amend a report which has already been sent online

Before you start

To report using a paper form, you’ll need to:

1. Download and save the form on your computer.

2. Print and fill in the form.

3. Send it to the HMRC office address on the first page of the form.

After you send your form

We will send you a 14-digit reference number starting with ‘x’. You’ll need your reference number to pay what you owe within the deadline.