Capital Gains Tax on uk property return Tax year april 2022 to April 2023 (2022–23)

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PPDCGT 
Page 1 
HMRC 02/23
If you are an individual, trustee or personal representative of a deceased person and you are resident or non-resident in 
the United Kingdom (UK), you must report and pay any Capital Gains Tax due on UK land and property disposals.
You must report and pay the Capital Gains Tax due within:
• 60 days from the completion date if the completion date was on or after 27 October 2021
• 30 days from the completion date if the completion date was between 6 April 2020 and 26 October 2021
If you do not tell us about any Capital Gains Tax by the relevant deadline, we may send you a late filing penalty.
You may also have to pay interest on what you owe.
You should fill in and send us an individual return for each property disposal, or any amendments. However, you only 
need to send us a single return if you have multiple property disposals in the same year with the same completion date. 
UK resident
If you’re a UK resident, you need to report and pay tax on the sale or disposal of UK residential property or land.
This includes a second home, rental property or inherited property.
You do not need to fill in and send us this return if you have no Capital Gains Tax to pay.
You may have no tax to pay if:
• Private Residence Relief applies in full
• the gain is covered by the Capital Gains Tax annual exempt amount
• the gain is covered by brought forward losses or current year losses realised before completion of the disposal
• a Capital Gains Tax relief applies which reduces the full gain to nil
Non-UK resident
If you’re a non-UK resident, you need to report and pay the tax on:
• the sale or disposal of residential and non-residential UK property or land
• indirect disposals
You must report the disposal by the relevant deadline, even if you have no tax to pay or you’ve made a loss.
HM Revenue and Customs office address
Your name and address