When completing the SA tax return for 2025/26 it is important to check if the taxpayer has made any CGT UK property disposal returns or real time transaction returns for the tax year.

Information from these returns should be entered on the CGT summary pages of the SA tax return. Failure to do this could lead to complications, for example, CGT being charged twice on the same gain.

When completing the SA tax return for 2025/26 it is important to check if the taxpayer has made any CGT UK property disposal returns or real time transaction returns for the tax year.

Information from these returns should be entered on the CGT summary pages of the SA tax return. Failure to do this could lead to complications, for example, CGT being charged twice on the same gain. 

CGT UK property disposal return

UK resident individuals must report and pay any CGT due on the disposal of UK residential property within 60 days of the sale of the property. No report is required if the gain is covered by the annual exemption, private residence relief or losses, or where there was a capital loss on the disposal.

A similar reporting obligation applies to non-UK resident individuals selling UK property or land, a key difference being a report is required whether or not a gain arises. 

Agents can assist their clients with the process. 

Further guidance:

For further guidance on the 60-day reporting obligation, see ICAEW’s TAXguide 15/20.

Real time transaction return

Taxpayers may use HMRC’s real time CGT service to report 2025/26 and 2026/27 gains on most assets and pay any CGT due. The service can only be used by the taxpayer, not their agent, and it cannot be used to report:

• gains on UK residential property;
• foreign tax credit relief for overseas property; or 
• chargeable event gains for life assurance (which are liable to income tax).   

Using the real time CGT service can be alternative to registering for SA where the person is not otherwise required to submit a SA tax return. 

Further guidance:

An earlier article provides more information on the real time CGT service. 

Completing the SA tax return

All gains and losses for the tax year, including those reported through the CGT UK property disposal return and the real time transaction return, should be included in the CGT summary pages of the SA tax return where the taxpayer is already within SA. 

In addition, the boxes on the summary pages relating to those returns should be completed.  These are as follows:

CGT UK property disposal return(s)

• Enter total gains or losses in box 9.
• Enter total tax already charged on box 9 gains in box 10.
• Enter the reference number(s) for the return(s) in box 54.

Real time transaction return(s)

• Enter total gains or losses on non-UK residential property or carried interest in box 11.
• Enter tax already charged on box 11 gains in box 12.
• Enter total gains or losses on the disposal of cryptoassets in box 13.7.
• Enter tax already charged on box 13.7 gains in box 13.8.
• Enter total gains or losses on the disposal of listed shares and securities in box 29.
• Enter tax already charged on box 29 gains in box 30.
• Enter total gains or losses on the disposal of unlisted shares and securities in box 37.
• Enter tax already charged on box 37 gains in box 38.
• Enter total gains or losses on the disposal of other assets in box 21. 
• Enter tax already paid on box 21 gains in box 22.
• Enter the reference number(s) for the return(s) in box 54.

The notes to the summary pages provide more information, including an exception applying with regard to boxes 9 and 10 where the gain reported on the CGT UK property disposal return(s) qualifies for business asset disposal relief (BADR).