Guide

Already Paid CGT on a 60-Day Property Return? How It Goes on Your 2025/26 Tax Return

Reviewed by the UKCapitalGainsTaxCalculator team · Last checked 3 November 2026 Box numbers checked against HMRC's SA108 notes 2026 (tax year 2025-26)

Quick answer

Yes, it goes on your return too. GOV.UK says that if you file Self Assessment you must also include the sale on your tax return.² On the 2025/26 capital gains pages (SA108), the property goes in the residential property section, boxes 3 to 7, like any other sale. Then box 9 takes the overall gain or loss you reported on UK property returns, box 10 the tax charged on them, and box 54 each return's reference.¹ The 60-day payment counts towards your CGT for the year.³

Key facts

The gain in box 9 must also be inside the box 6 total (or a loss inside box 7).¹
Box 10 is the total tax you were required to pay on the UK property returns for the year.¹
The 60-day payment is made "on account of" your Capital Gains Tax for the year (Finance Act 2019, Schedule 2).³
If all of the gain qualifies for Business Asset Disposal Relief, it goes in boxes 17, 21 and 22 instead.¹
The 2025/26 return is due online by 31 January 2027, with any balance paid the same day.⁵

Why the sale goes on the return twice

A UK resident must report and pay any Capital Gains Tax due on UK residential property within 60 days of completion.² The 60-day return deals with one sale. The Self Assessment return is where HMRC sees all your gains, losses and income for the year together. The law treats the 60-day payment as paid on account of your Capital Gains Tax liability for the year, and your return then works out the actual liability.³

You still report every sale through the UK property account; the tax return does not replace the 60-day return.² If you have not filed the property return yet, start with how to report CGT on property.

The residential property boxes, one by one

Residential property section, SA108 2025/26

Box	What goes in it
3 Number of disposals	Disposals of interests in residential property in the year (not ones you make as a trustee).
4 Disposal proceeds	Total proceeds for all residential property, before reliefs or claims.
5 Allowable costs	Total allowable costs, including the purchase price.
6 Gains before losses	Total gains on residential property, after reliefs that reduce the gain. Must include gains in box 9.
7 Losses in the year	Total losses on residential property. Must include losses in box 9.
8 Claim or election code	For example PRR for Private Residence Relief, or LET where Letting Relief applies, with details in box 54.
9 UK property returns	The overall gain or loss on UK residential property you reported on Capital Gains Tax on UK Property returns. More than one sale: gains minus losses. A loss: minus sign.
10 Tax already charged	The total tax you were required to pay on those UK property returns.
11 and 12	Non-UK residential property or carried interest reported through the real-time service, and the tax paid.

From HMRC's Capital Gains Tax summary notes for 2025/26, pages CGN 4 and CGN 5.¹ Do not deduct the £3,000 allowance in any box; HMRC applies it.¹

Worked example: a buy-to-let sold in 2025/26

Nadia earns a £45,000 salary. She exchanged on a buy-to-let flat in July 2025 and completed in August 2025, for £310,000. Her allowable costs, including the purchase price, Stamp Duty and legal and agent fees, were £250,000. She filed a UK property return within 60 days and paid the tax worked out on it.²

Nadia's CGT, 2025/26

Gain (£310,000 − £250,000)	£60,000
Less annual exempt amount	−£3,000
Taxable gain	£57,000
18% × £5,270 (unused basic-rate band: £37,700 − £32,430)	£948.60
24% × £51,730	£12,415.20
CGT for the year	£13,363.80

2025/26 rates on residential property: 18% and 24%, after the £3,000 allowance.⁴ If the figures on her property return match her final figures, that is also the tax she paid within 60 days.

Nadia's SA108 entries

Box 3 Number of disposals	1
Box 4 Disposal proceeds	£310,000
Box 5 Allowable costs	£250,000
Box 6 Gains before losses	£60,000
Box 9 Gain on UK property returns	£60,000
Box 10 Tax charged on the property return	The tax charged on her property return (£13,363.80 if its figures match)
Box 54	The property return reference

If her income or other gains for the year differ from what the property return assumed, her tax return works out the CGT on her actual income, and the box 10 tax counts towards it.³

The Business Asset Disposal Relief exception

If all of a gain you reported on a UK property return qualifies for Business Asset Disposal Relief, HMRC's notes say it goes in the box 17 total in the "Other property, assets and gains" section and in box 21, not in box 9 or the box 6 total. The tax charged on that property return goes in the box 22 total, not box 10, where no other gain or loss needs to go in box 9. If only part qualifies, the part that does not goes in boxes 9 and 6 and the part that does in boxes 21 and 17. Explain it in box 54 with the return reference.¹ BADR was 14% for 2025/26 disposals.⁴

No tax was due, so no 60-day return?

A UK resident files a 60-day return only when there is tax to pay.² If you file Self Assessment, the sale can still need the capital gains pages: HMRC's notes ask for them when the assets you disposed of were worth more than £50,000. You fill in boxes 3 to 8 as usual and leave boxes 9 and 10 blank, because there was no property return. A main home fully covered by Private Residence Relief is left off the pages.¹ Our reporting checker runs through the triggers. Non-residents report every UK property or land sale, even with no tax.⁶

Re-check the figure with your actual income

The property calculator applies the £3,000 allowance and the 18%/24% split for residential property.

Open the property CGT calculator

Frequently asked questions

Do I put a property sale on my tax return if I already paid CGT within 60 days?

Yes, if you file Self Assessment. GOV.UK says you also need to include details of the sale in your tax return. On the 2025/26 SA108, the overall gain or loss on your UK property returns goes in box 9, the tax charged on them in box 10, and each return's reference in box 54.

Does the 60-day payment count towards my Self Assessment bill?

Yes. The law makes the amount you pay with a UK property return a payment on account of your Capital Gains Tax for the year. Your Self Assessment then works out the year's CGT on all your gains with your actual income, and the tax you entered in box 10 is part of that working.

Is box 9 the only box I fill in for the property?

No. The gain must also be in the box 6 total (gains before losses), or a loss in box 7, along with the number of disposals in box 3, total proceeds in box 4 and allowable costs in box 5. Box 9 shows how much of that was on property returns.

What if the gain qualified for Business Asset Disposal Relief?

HMRC's notes have an exception: if all of a gain on a UK property return qualifies for Business Asset Disposal Relief, it goes in the box 17 and box 21 totals in the other property section instead of boxes 6 and 9, with the tax in box 22. Give the details and the return reference in box 54.

My property sale had no tax to pay, so I did not file a 60-day return. Does it go on the SA108?

It can. A UK resident with no tax to pay does not file a 60-day return, but if you file Self Assessment and the property was worth more than £50,000, HMRC's notes still ask for the capital gains pages. It goes in boxes 3 to 7, not box 9, because there was no property return. A main home fully covered by Private Residence Relief is the exception.

This page is general information, not tax advice. Box numbers are from HMRC's 2025/26 Capital Gains summary notes (SA108 Notes 2026) as checked on 3 November 2026.

Sources & references

The rates, allowances and rules in this guide are drawn from the official HMRC and GOV.UK sources below, checked for the 2026/27 tax year. Each link opens the relevant government page in a new tab.

Verified against published HMRC and GOV.UK guidance.