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The trial period for the paper version of the capital gains tax on UK property return needed for 60-day reporting has been extended until the end of September 2023 to allow more time to determine whether it is meeting customers’ needs. The paper form is available for download from GOV.UK. HMRC says it will continue to review usage of the forms for the duration of the trial period which began in February.
HMRC reminds agents that paper returns must be made only in certain circumstances and they do not replace the online CGT on UK property account. Paper forms are intended to assist only those who cannot report and pay tax using the online service.
Non-resident UK individuals should continue to use the alternative sign in process to report and pay through the CGT on UK property account, unless digitally excluded.
