The capital gains tax on UK property (CGT PPD) return has been published on HMRC’s website. Those submitting paper returns can now download the form instead of having to request it from HMRC by phone.

Taxpayers who have sold a UK residential property at a gain must submit a CGT PPD return within 60 days of completion. Non-UK resident individuals must submit a CGT PPD return whether the property is sold at a gain or a loss. The one exception is when it is possible to file a self assessment return within 60 days of completion. 

Most taxpayers must submit a CGT PPD return through HMRC’s online service. However, some people are unable to submit online; they can instead submit a paper return. This includes digitally excluded taxpayers and those with circumstances listed in HMRC’s Capital Gains Manual.  

The paper return for the 2022/23 tax year is now available for download, along with notes to help fill in the form. A CGT PPD account reference is still needed for the paper return, to allow correct allocation to the taxpayer’s HMRC account. Taxpayers may need to take steps to obtain this reference before filling in the return. 

ICAEW is pleased that HMRC has made the form available for download, following ICAEW’s call for greater access to the CGT PPD return. 

Find more Tax Faculty information on disposing of UK residential property: 

ICAEW’s Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.


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