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Reporting on behalf of someone else including a trust or estate
If you’re reporting
on behalf of someone else, fill in this form with details of the person, trust or estate you’re
representing, then send it to us.
Please also send any documents that will support your return along with authorisation that you’re acting on their behalf.
This could be a lasting power of attorney.
If the person has died, you’ll need to give their date of death.
Supporting evidence
Remember to send us any evidence that will support your return. You can include:
• calculations
• invoices
•
receipts
• valuations
If you need to send a Self Assessment tax return
If you’re registered for Self Assessment or required
to register for other reasons, you’ll need to give details of this
disposal and the amount charged from this return in your Self Assessment tax return.
You must use the UK property return to tell us about your Capital Gains Tax before you send us your Self Assessment
tax return for the relevant tax year.
If you send us your Self Assessment tax return before your Capital Gains Tax on UK property return,
we may send you a
late filing penalty. You may also have to pay interest.
When we receive your UK property return
We’ll deal with your completed return and send you confirmation. For more information on making payment see
‘Capital Gains Tax on UK property references’ in the notes.
You can contact HMRC using the details on page 1 if you need to speak to someone about your
Capital Gains Tax on UK
property return.
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