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CGT 60-day reporting: New agent authorisation process for digitally excluded


Published: 05 Oct 2022 Update History

HMRC has issued step-by-step guidance regarding new processes to allow agents to act on behalf of digitally-excluded clients in respect of capital gains tax (CGT) 60-day reporting.

New guidance in the latest Agent Update from HMRC explains how agents can report property disposals and pay the associated CGT liabilities for clients who have previously been unable to complete the digital authorisation process.

Until now, individuals have had to create an online UK Property Disposal account as a first step. They then must complete a “digital handshake” to authorise new or existing agents to act on their behalf to prepare and submit a return following the disposal of a UK property. Many taxpayers have been frustrated with the additional complexity this creates. Those who have no access to the internet or do not use computers have clearly struggled with the authorisation process.

HMRC’s new process is not entirely painless; according to the guidance, digitally excluded clients will still need to contact HMRC by phone at least twice, as well as receiving a call back from HMRC. Agents will be able to request access using the normal Agent Service.

Certain disposals of UK property cannot be reported via the online service yet. Situations where this applies are listed in HMRC’s manual. In these cases, paper returns will need to be requested by phone.

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