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: 

• Landlords selling must prepare for tax reporting obligations
• TAXguide 15/20: CGT UK property disposal reporting