CGT Payment Deadlines

Key facts

UK residential property gains must be reported and paid within 60 days of the completion date.
Gains on shares, crypto, and other assets are due by 31 January after the end of the tax year.
Late payment interest runs at the Bank of England base rate plus 2.5% from the due date.
Late payment surcharges of 5% apply at 30 days, 6 months, and 12 months overdue.
You must still include the gain on your annual Self Assessment return even after filing a 60-day return.

The Two Main CGT Deadlines

Capital Gains Tax in the UK operates under two distinct payment timelines, depending on the type of asset disposed of:^[1]^[2]

Asset Type	Reporting Deadline	Payment Deadline
UK residential property (UK residents — where CGT is due)	60 days from completion	60 days from completion
All UK property (non-UK residents)	60 days from completion	60 days from completion
Shares, investments, crypto, and other assets	31 January after the tax year (via Self Assessment)	31 January after the tax year

The 60-Day Property Deadline in Detail

The 60-day deadline was introduced on 27 October 2021 (replacing a previous 30-day deadline) for disposals of UK residential property where CGT is due.^[5]

When the Clock Starts

The 60-day period runs from the completion date — the date legal ownership transfers and the buyer pays. This is not the date of exchange of contracts (which may be weeks or months earlier).

Examples

Scenario	Completion Date	60-Day Deadline
Sell a buy-to-let flat	10 May 2025	9 July 2025
Sell a former main home (partial PRR)	1 August 2025	30 September 2025
Non-resident sells UK commercial property	15 November 2025	14 January 2026
Sell a holiday home	20 January 2026	21 March 2026

Tip: Make a note of the completion date immediately and count forward exactly 60 days. Do not wait for your solicitor to send final statements — gather the information you need proactively so you can file in good time.

When You Do Not Need to File Within 60 Days

UK residents are exempt from the 60-day filing requirement if:^[1]

Private Residence Relief fully covers the gain (no CGT due)
The gain is fully covered by losses and the AEA (no CGT due)
The disposal results in a loss
The disposal is of commercial property (UK residents report this on Self Assessment instead)

However, even if no 60-day return is required, you may still need to report the disposal on your annual Self Assessment return.

The 31 January Self Assessment Deadline

For gains on non-property assets — shares, crypto, business assets, chattels, and other chargeable disposals — the reporting and payment deadline is 31 January after the end of the tax year:^[3]

Tax Year	Self Assessment Filing Deadline (Online)	CGT Payment Deadline
2024/25 (6 Apr 2024 – 5 Apr 2025)	31 January 2026	31 January 2026
2025/26 (6 Apr 2025 – 5 Apr 2026)	31 January 2027	31 January 2027
2026/27 (6 Apr 2026 – 5 Apr 2027)	31 January 2028	31 January 2028

This means you could have up to 22 months between the disposal and the payment deadline (for a disposal on 6 April, the start of the tax year).

Paper returns: If you file a paper Self Assessment return, the deadline is 31 October after the end of the tax year. However, the CGT payment deadline remains 31 January regardless of your filing method.^[3]

Self Assessment After a 60-Day Return

If you filed a 60-day property return, you must still include the gain on your annual Self Assessment return. The annual return reconciles your total CGT position for the year:^[1]

You report the property gain on the SA108 pages
You declare the CGT already paid via the 60-day return
HMRC adjusts for any difference — for example, if your estimated income was wrong and the CGT rate should have been different
Any additional tax is due by 31 January; any overpayment is refunded

Late Filing Penalties

60-Day Property Return

Delay	Penalty
Up to 6 months late	£100 initial fixed penalty
6 – 12 months late	Additional £300 or 5% of the tax (whichever is greater)
Over 12 months late	Further £300 or 5% of the tax (whichever is greater)

Self Assessment Return

Delay	Penalty
1 day late	£100 fixed penalty
3 months late	£10 per day for up to 90 days (maximum £900)
6 months late	£300 or 5% of the tax due (whichever is greater)
12 months late	Further £300 or 5% of the tax due (whichever is greater)

Late Payment Interest and Surcharges

If CGT is paid after the due date, HMRC charges:^[4]

Late payment interest from the day after the due date at the Bank of England base rate + 2.5%
5% surcharge if tax is unpaid 30 days after the due date
Further 5% surcharge if tax is still unpaid after 6 months
Additional 5% surcharge if tax is still unpaid after 12 months

These surcharges are cumulative. After 12 months, you could owe up to 15% of the original tax on top of the tax itself, plus interest.

Example: Late Payment on a Property Sale

Emma owes £10,000 CGT on a property sale. The 60-day deadline was 1 September 2025, but she does not pay until 1 March 2026 (6 months late):

Item	Amount
Original CGT	£10,000
5% surcharge (30 days late)	£500
Further 5% surcharge (6 months late)	£500
Late payment interest (approx. 6 months at ~7.25%)	~£363
Total payable	~£11,363

Appealing Penalties

You can appeal a late filing or late payment penalty if you have a reasonable excuse. HMRC may accept excuses such as:

Serious illness or bereavement
Postal delays or HMRC service issues
Fire, flood, or natural disaster destroying records

Excuses that are not usually accepted include: not knowing about the deadline, relying on a third party who let you down, or not having the funds to pay.

Frequently Asked Questions

What is the 60-day CGT deadline for property?

When you sell UK residential property at a gain, you must file a CGT property return and pay the tax within 60 days of the completion date (the date legal ownership transfers). This applies to UK residents if there is CGT to pay, and to non-UK residents for all UK property disposals regardless.

When is CGT due on share sales?

CGT on shares, investments, crypto assets, and other non-property disposals is paid by 31 January after the end of the tax year in which the disposal took place. For example, if you sell shares in October 2025 (within the 2025/26 tax year), the CGT is due by 31 January 2027.

What happens if I miss the 60-day property deadline?

You will receive a £100 late filing penalty. Further penalties apply at 6 months (£300 or 5% of tax due, whichever is greater) and 12 months (a further £300 or 5%). Late payment interest also runs from day 61. You should file as soon as possible to minimise penalties.

Are CGT deadlines different for non-UK residents?

Non-UK residents must report all UK property disposals within 60 days of completion — including commercial property and even if there is no gain. The 31 January deadline applies to any other UK chargeable assets (e.g. indirect disposals of shares in property-rich companies).

Sources

Report and pay Capital Gains Tax on UK property — GOV.UK
Capital Gains Tax: what you pay it on, rates and allowances — GOV.UK
Self Assessment tax returns: deadlines — GOV.UK
HMRC interest rates for late and early payments — GOV.UK
Capital Gains Manual: CG73920 – 60-day reporting — HMRC