CG-APP18-100 - Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account

This section provides information for individuals, trustees, personal representatives, and agents on using HMRC바카라 사이트™s online service to report and pay Capital Gains Tax (CGT) on UK Property.

Where the guidance refers to a return or the return it is referring to the property return submitted through the CGT on UK Property Account, any references to other returns will be clearly indicated, such as a Self Assessment return.

The CGT on UK Property Account can be used by:

  • UK tax-resident individuals
  • Non-UK tax resident individuals
  • Trustees
  • Personal Representatives
  • Agents
  • Capacitors

The service can be accessed at .

Information on how to complete property returns and how the CGT for disposals is calculated using the service is available at Part 2 - Submitting returns through the CGT on UK Property Account.

Customers can contact HMRC for further help accessing their CGT on UK Property Account.

  1. CG-APP18-110
    Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start
  2. CG-APP18-120
    Individuals
  3. CG-APP18-130
    Agents
  4. CG-APP18-140
    Trusts
  5. CG-APP18-150
    Personal representatives and capacitors
  6. CG-APP18-160
    Non-UK residents
  7. CG-APP18-170
    Making a payment
  8. CG-APP18-180
    Repayments