A 60 day CGT return is the report a UK resident must send, with payment, within 60 days of completing a sale of UK residential property when Capital Gains Tax is due. Non-residents must report every UK property or land disposal, even with no tax. Agents file through their agent services account once authorised.
Authorisation is the step that slows agents down. The client must create their own Capital Gains Tax on UK property account, pass you the account number, then accept a link from your agent services account before it expires. On a 60 day CGT return clock, start the week the sale completes. Below are the agent workflow and a completion-date diary.
Key points
- UK residents report and pay within 60 days of completion for UK residential property where CGT is due (GOV.UK: if you sold a property in the UK).
- Non-residents report all disposals of UK property or land within 60 days, even with a loss or no tax.
- The client creates the account; the agent requests authorisation through the agent services account. Authorisation is needed once, not per return.
- The disposal must also go on the client’s Self Assessment return if they are registered.
- Late returns attract a £100 penalty, with further penalties at 3, 6 and 12 months.
When a 60 day CGT return is needed
The 60 day CGT return applies to disposals completing on or after 27 October 2021. For completions between 6 April 2020 and 26 October 2021, the limit was 30 days (GOV.UK: managing your client’s CGT on UK property account).
| Client | Disposal | Return needed? |
|---|---|---|
| UK resident individual or trust | UK residential property with CGT to pay | Yes, report and pay within 60 days of completion |
| UK resident | UK residential property fully covered by Private Residence Relief, or total gains below the annual exempt amount | No online report needed |
| UK resident | Shares, commercial property, other assets | No; report through Self Assessment or HMRC’s real-time CGT service |
| Non-resident | Any UK land or property, including indirect disposals | Yes, always, even with a loss or no tax |
The annual exempt amount is £3,000 for 2026/27, and residential property gains are taxed at 18% within the basic rate band and 24% above it (GOV.UK: Capital Gains Tax rates and allowances). Work out the gain before deciding no return is needed, and record why in the file.
Getting access as an agent
Agent access is a “digital handshake”. HMRC’s Capital Gains Manual and GOV.UK guidance set out these steps (HMRC manual CG-APP18-130).
- The client creates their own Capital Gains Tax on UK property account through HMRC sign-in.
- The client gives you the account number and their UK postcode, or country of residence if non-resident. These must match the account.
- In your agent services account, select “ask a client to authorise you” for the CGT on UK property service and enter the details.
- Send the client the link HMRC generates. HMRC’s manual says the client should use it within 21 days.
- The client signs in with the same details they used to create the account and accepts. Using different sign-in details will not work.
- You receive an email when the client accepts or rejects, and can then select “report and pay a client’s Capital Gains Tax on UK property” in the agent services account.
Authorisation continues until the client removes it and covers future returns. If a link expires, generate a new one. Clients who are digitally excluded can ask HMRC to register them; HMRC creates an account reference and its extra support team completes the authorisation by phone, which adds time. For more on the agent services account generally, see our guide to HMRC agent services admin.
If the client already has another agent
HMRC’s manual says that to replace an agent, the existing authorisation must be removed first. If the client does not want to replace their existing agent, you can request a paper return, which cannot then be amended online.
Information to collect from the client
Send the request on the day you hear about the sale. GOV.UK lists what the return needs.
- Property address and postcode.
- Date the client acquired the property.
- Exchange date on the sale and completion date.
- Purchase price, or value when acquired if gifted or inherited.
- Sale price or value at disposal.
- Costs of buying and selling (legal fees, stamp duty, estate agent fees) and of improvements, with invoices.
- Periods the client lived in the property, for Private Residence Relief.
- Any losses or other reliefs to claim.
- Rebasing values where relevant: 31 March 1982 for UK residents who owned the property then; 5 April 2015 (residential) or 5 April 2019 for non-residents.
- The client’s expected income for the tax year, to estimate the rate band.
- For non-residents, the property type.
Ask for the completion statement from the conveyancer as the primary evidence of dates, price and selling costs. It answers half the list in one document.
Calculating and filing the 60 day CGT return
The return is completed in the client’s account through your agent services login. A draft is saved in the client’s account for 30 days from the last save, so it is safe to start before every figure is confirmed. HMRC may ask you to upload a document showing how the tax was worked out, so keep the computation in a form you can attach.
The rate depends on the client’s taxable income for the year, which may not be known 60 days after a spring completion. Use a reasonable estimate and note it in the file; the Self Assessment return later settles the final figure. If a client completes several disposals on the same day with exchanges in the same tax year, one return can cover them all.
| Days after completion | Task | Who |
|---|---|---|
| 0 to 3 | Diarise the deadline; ask client to create account; send information request | Admin |
| 3 to 10 | Receive account number; send authorisation link; chase completion statement | Admin |
| 10 to 21 | Confirm authorisation accepted; chase if link is close to expiry | Admin |
| 21 to 35 | Prepare computation and draft return | Preparer |
| 35 to 45 | Review; send figures to client for approval | Reviewer |
| 45 to 50 | File; give client the payment reference and deadline | Agent |
| By 60 | Client pays; save confirmation and payment evidence | Client and admin |
The diary leaves ten days of margin before the 60 day CGT return deadline. Count from the completion date shown on the completion statement, which is often later than the exchange date the client remembers.
Paying and reconciling in the SA return
Payment uses a 14-character reference starting with X. When a return is filed on someone else’s behalf, the reference is sent by letter; your job is to tell the client how and when to pay (GOV.UK: ways to pay).
If the client is in Self Assessment, the disposal must also go on the SA return, using the SA108 pages, along with the tax already paid through the property account. HMRC’s manual explains that for 2021/22 onwards, any CGT overpaid through the property account is automatically set against other Self Assessment charges; any remaining overpayment needs a call to HMRC on 0300 200 3300 for repayment or allocation (HMRC manual CG-APP18-320). Once the SA return is filed, do not amend the property return for the same year.
Flag property sellers in your Self Assessment checklist so the January return picks up the 60 day CGT return figures. Our guide to Self Assessment season covers the January workload.
Penalties if the 60 day CGT return is late
The 60 day CGT return falls under the late filing penalty rules in Schedule 55 to the Finance Act 2009, which list the return under item 2A (Finance Act 2009, Schedule 55).
| How late | Penalty |
|---|---|
| 1 day | £100 |
| 3 months | £10 a day for up to 90 days, if HMRC decides to charge and gives notice |
| 6 months | The greater of 5% of the tax due and £300 |
| 12 months | The greater of 5% of the tax due and £300; higher if information was deliberately withheld |
Interest also runs on tax paid late, and late payment penalties may apply. If a client had a reasonable excuse, such as a delay caused by HMRC’s authorisation process, appeal; our guide to HMRC penalty appeals sets out the steps.
FAQs
Can an agent file a 60 day CGT return?
Yes. The client must first create their own Capital Gains Tax on UK property account and give you the account number and postcode. You then request authorisation through your agent services account, and once the client accepts the link, you can file and amend returns on their behalf for this and future disposals.
When is a 60 day CGT return not needed?
A UK resident does not need to file one if there is no CGT to pay, for example where Private Residence Relief covers the whole gain or total gains are within the £3,000 annual exempt amount. Non-residents must always report UK property and land disposals, even when there is a loss or no tax.
Is there a paper 60 day CGT return form?
Yes, for those who cannot use the online service. GOV.UK says you complete an online form, print it and send it to HMRC, which then issues a payment reference starting with X. HMRC’s manual also mentions a paper return where a client keeps an existing agent. A paper return cannot be amended online.
What are the 60 day CGT return penalties?
A £100 penalty applies the day after the deadline. After 3 months HMRC can charge £10 a day for up to 90 days, and at 6 and 12 months further penalties of the greater of 5% of the tax and £300 apply. Interest is charged on tax paid late.
Does the property sale still go on the Self Assessment return?
Yes, if the client is registered for Self Assessment. Report the disposal on the capital gains pages with the tax already paid through the property account. For 2021/22 onwards, HMRC sets any overpaid property CGT against other Self Assessment charges automatically.
Never miss a completion date
Our team diarises completions, runs the authorisation and document chase, and prepares the 60 day CGT return for your review and filing. See our SA100, CT600 and CGT support service or book a consultation.
