Sold a UK property? Check the 60-day Capital Gains Tax deadline
Published 28 October 2026. A practical reminder based on existing GOV.UK guidance checked this morning, rather than a new deadline announced today.
Selling a buy-to-let or another residential property? Do not leave the tax question until your next annual return. Start by recording the completion date and checking whether a separate property report is required.
When does the 60-day rule apply?
A UK resident selling UK residential property with Capital Gains Tax to pay normally needs to report and pay within 60 days of completion. Do not wait for the following tax year. Late reporting or payment can bring penalties and interest.
What if you live outside the UK?
Non-residents face wider reporting requirements: all UK property or land sales, including non-residential property, must be reported even when no tax is payable. Check your tax residence position separately.
Sale proceeds are not the taxable gain
The gain normally starts with the difference between sale and acquisition values, adjusted for allowable costs and reliefs. Agent and solicitor fees and qualifying improvements may be deductible; routine maintenance is not an improvement. Joint owners consider their own shares. Gifts and inherited property can require a different valuation basis.
Build your evidence file early
Gather purchase and sale documents, completion confirmation, expense invoices, ownership percentages and a timeline of any occupation as your home. If older records are missing, begin retrieving them before the sale completes.
Speak to ZipTax while preparing the transaction or promptly after completion. We can discuss your reporting obligations, supporting documents and any reliefs relevant to your circumstances.
