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Manage your client’s Capital Gains Tax on UK property account

Find out how to ask your client to authorise you to manage their Capital Gains Tax on UK property account.

Contents

  1. Who needs to report Capital Gains Tax on UK property
  2. How to ask for authorisation
  3. How to manage your client’s account
  4. Send a Capital Gains Tax on UK property return
  5. What you’ll need to complete the return
  6. Ways your client can pay

Who needs to report Capital Gains Tax on UK property

UK residents

For UK residential property disposals made from 6 April 2020, UK residents have 30 days after the property’s completion date to report and pay Capital Gains Tax on the disposals.

Due to coronavirus (COVID-19), UK residents will not get a late filing penalty for any transactions completed on or after 6 April 2020 to 1 July 2020 and reported up to 31 July 2020.

Transactions completed from 1 July 2020 will receive a late filing penalty if they are not reported within 30 calendar days.

Interest will be charged if the tax remains unpaid after 30 days for all transactions from 6 April 2020.

Check if your client needs to report and pay Capital Gains Tax on UK property

For UK residential property disposals made from 6 April 2020, UK residents must report their Capital Gains Tax online. You can do this for your clients through their Capital Gains Tax on UK property account.

At the moment, only the first return for UK property sales or disposals in the tax year can be submitted online. If your client needs to amend an existing return or complete any further returns for the tax year they will need to contact HMRC.

If your client is a resident who is an individual or a trust, you can use this service to:

  • report your client’s UK residential property disposals made from 6 April 2020
  • tell your client how to pay any tax they might owe for that disposal
  • view your client’s previous and current returns

What UK residents cannot do

You cannot use your client’s online account to report a disposal made by a deceased’s estate during the period of administration. You’ll need to contact HMRC and ask for a paper version of the return to be posted to you.

Non-residents

Non-residents must report all sales or disposals of UK property within 30 days of the completion date, even if they have no tax to pay or have made a loss.

Due to coronavirus (COVID-19), non-residents will not get a late filing penalty for any transactions completed on or after 6 April 2020 to 1 July 2020 and reported up to 31 July 2020.

Transactions completed from 1 July 2020 will receive a late filing penalty if they are not reported within 30 calendar days.

Interest will be charged if the tax remains unpaid after 30 days for all transactions from 6 April 2020.

If your client is a non-resident use this service to report their UK property disposals made from 6 April 2020 of:

  • residential UK property or land
  • non-residential UK property or land

What non-residents cannot do

You cannot use your client’s online account to report:

How to ask for authorisation

Ask your client to:

  • create a Government Gateway user ID if they do not have one
  • use their Government Gateway user ID and password to sign in and create a Capital Gains Tax on UK property account
  • give you their account number
  • give you their UK postcode or country of residence - these details must match their Capital Gains Tax on UK property account details

You’ll need an agent services account – this is different from your HMRC online services for agents account.

Sign in to your agent services account then select ‘ask a client to authorise you’.

Enter your client’s details. You’ll then get a link to share with your client. Send your client an email asking them to go to the link to authorise you. The link will expire 14 days after it was created.

Tell your client they’ll need the Government Gateway user ID and password they use for their personal tax affairs (if they’re an individual) or the trust name (if they’re a trust). If they do not have a user ID, they can create one when they go to your link.

When your client selects the link in the email you sent them, you’ll then be able to manage their Capital Gains Tax on UK property account and returns.

You’ll get an email after your client accepts or rejects your request, or if the link has expired after 14 days.

Track your authorisation requests from your agent services account.

You’ll need to ask for authorisation, even if your client has already authorised you to manage their Self Assessment or other tax matters.

Online services may be slow during busy times.

Sign in

How to manage your client’s account

After you’ve been authorised, you’ll need to:

  • sign in to your agent services account
  • select ‘report and pay a client’s Capital Gains Tax on UK property’
  • enter your client’s Capital Gains Tax on UK property account number
  • enter your client’s UK postcode or country of residence - these details must match their Capital Gains Tax on UK property account details

Go to ‘manage account’ at the top of your client’s Capital Gains Tax on UK property account to update the contact details for the account.

Send a Capital Gains Tax on UK property return

Start a new return from your client’s Capital Gains Tax on UK property ‘account home’.

The return will be saved in your client’s account home for 30 days from the last day it was saved.

If your client disposed of more than one property from 6 April 2020 with the same completion date, you can use this service to report the Capital Gains Tax for all those properties. The properties must also have exchange dates in the same tax year.

What you’ll need to complete the return

You need these details about your client’s disposal:

  • address and postcode
  • date they got the property
  • date they exchanged contracts when selling or disposing of the property
  • date they stopped being the property’s owner (completion date)
  • value of property when they got it
  • value of property when they disposed of it
  • costs of buying, selling or making improvements to the property
  • details of any tax reliefs, allowances or exemptions they’re entitled to claim
  • property type, if they’re a non-resident
  • property value on 31 March 1982 (known as ‘rebasing’) if they were a UK resident at the time of the disposal and owned the property on or before 31 March 1982
  • property value on 5 April 2019 (known as ‘rebasing’) if they were a non-resident at the time of the disposal and owned the property on or before 5 April 2019

You may be asked to upload a document showing how the Capital Gains Tax due was worked out.

Ways your client can pay

Your client can pay by bank transfer, debit card or corporate credit card from their account. They will need to provide their payment reference number. They can find it in their Capital Gains Tax on UK property account.

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