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CGT 60-Day Reporting Enquiry Support
Have you received a letter from HMRC about an unreported disposal of residential property?
The 60-day clock starts from completion, not exchange, and it catches more property owners out than HMRC's correspondence volumes suggest.
UK Property Accountants specialises in HMRC enquiries into unreported residential property disposals, calculating your liability, and resolving your position with HMRC for UK residents.
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Your Disposal, Our Expertise
Why Choose UKPA for CGT 60-Day Reporting Enquiries?
Here is why property sellers trust us to resolve their CGT 60-day reporting position with HMRC and achieve the best possible outcome.
Expert Tax Advisors
Our advisers have direct experience handling HMRC enquiries into late and missing CGT 60-day returns. We know how HMRC identifies unreported disposals, and what a correctly prepared response needs to contain.
End-to-End Service
We handle every stage from reviewing your disposal, calculating your liability, managing all HMRC correspondence, and negotiating your penalties. From the first letter through to final settlement, nothing falls through the gap.
Tailored Support
Whatever your ownership history, part main home, part investment, jointly owned, or long held, the reliefs available depend on your specific circumstances. We assess your position in full and build a strategy around your case.
Act Before It Escalates
What Happens After HMRC Writes to You
Day 1 - Letter Received
HMRC has matched your property sale against Land Registry data and found no CGT return filed. The letter is the opening of a formal enquiry. You have 30 days to respond.
Day 30 - The Last Point You Control the Outcome
Respond now and you present the facts on your terms, claim every relief you're entitled to, and put your mitigating factors to HMRC before they fill in the gaps themselves. HMRC gives lower penalties to people who come forward fully and on time. That gap closes at day 31.
Day 31 - HMRC Works It Out Without You
No response means HMRC calculates your liability on its own terms. No expenses. No reliefs. No mitigating factors. The penalty rate goes up and your ability to influence the number drops sharply.
Beyond - Formal Assessment
HMRC issues its own tax bill. Challenging it means a formal appeal, more time, more cost, and no guarantee you end up anywhere better than a day 30 response would have got you.
Nudge Letter to Resolution
What we offer
Whether you have just realised you missed the deadline or HMRC has already written to you, we manage every stage on your behalf.
We calculate the Capital Gains Tax on your disposal, working through acquisition cost, allowable expenses, improvement costs, and the correct rate based on your income in that tax year.
We look at whether Private Residence Relief covers any part of the disposal, whether Lettings Relief is available, and whether your annual exempt amount reduces or eliminates what is owed.
If the disposal was unreported and HMRC has not formally opened an enquiry, we prepare and submit a voluntary disclosure putting your position to HMRC proactively, before things escalate. This is usually when penalties are at their lowest.
Once instructed, we act as your agent throughout. We receive letters, respond to information requests, and manage the enquiry dialogue. You do not need to contact HMRC directly.
We put your case to HMRC with the mitigating factors that matter: the 60-day deadline missed through genuine oversight, prompt action once the issue came to light, and full cooperation. The goal is the lowest penalty the applicable range allows.
Same Liability, Very Different Penalty
CGT 60-Day Reporting Penalties: How Much Could You Owe?
The penalty you pay comes down to two things: whether you came forward before or after HMRC wrote to you, and how HMRC reads your behaviour.
Behaviour | Penalty for Unprompted disclosure | Penalty for Prompted disclosure |
|---|---|---|
Innocent error | 0% | 0% |
Careless non-disclosure | 0%–30% | 15%–30% |
Deliberate non-disclosure | 20%–70% | 35% to 70% |
Deliberate and concealed | 30% to 100% | 50% to 100% |
For careless non-disclosure, the unprompted range starts at 0%. Once HMRC has written to you, the floor moves to 15%. The window to disclose on your own terms closes the moment that letter arrives.
Most sellers who miss the 60-day deadline fall into the careless category. Prompted, that means a penalty range of 15% to 30% and where within that range HMRC lands depends on how the case is put to them. For example, on a £15,600 CGT liability, 15% is £2,340. At 30% it is £4,680. Same liability. Same category. £2,340 apart.
Mitigating factors presented clearly and early push you to the bottom. Nothing presented and HMRC goes to the top. That gap is the value of getting it right.
Client Scenarios
CGT 60-Day Reporting Enquiry Support for Every Type of Property Seller
We have handled CGT 60-day reporting enquiries across every type of situation. Below are the ones that come up most.
The Buy-to-Let Landlord
"I sold my rental property and reported the gain on my Self Assessment return. I didn't know there was a separate 60-day return as well."
These are two separate obligations. Filing your Self Assessment return does not cover the 60-day CGT return. HMRC treats the missing filing as late regardless of what your SA return shows. We assess your penalty exposure, reconcile both reporting obligations, and resolve the enquiry with the correct liability established across both.
The Seller Who Assumed the Solicitor Filed
"My solicitor handled the whole sale. I assumed CGT reporting was part of that. Nobody told me it was my responsibility until HMRC wrote to me."
Solicitors are not responsible for CGT reporting. That obligation sits with the seller, and most people don't find this out until the letter arrives. HMRC does accept it as a mitigating factor. We take over from that point from reviewing your position, calculating your liability with all available reliefs, and making the case for the lowest possible penalty.
The Second Home Seller
"I sold my holiday home and didn't realise I needed to report the gain within 60 days. I thought it would just go on my annual tax return."
Holiday homes and second properties don't qualify for Private Residence Relief. The full gain is chargeable, and the 60-day rule applies. We calculate your liability, identify every allowable deduction such as acquisition costs, improvement expenditure, selling costs and resolve the HMRC enquiry on that basis.
The Partial Private Residence Relief Claimant
"I lived in the property for a few years then let it out. I wasn't sure if I needed to file a return at all given, I used to live there."
Where a property was your main home for part of the ownership period, PRR covers that portion, but the rest is taxable, and the 60-day rule applies to the chargeable gain. The calculation is more involved than a standard disposal. We establish your exact PRR entitlement, work out the chargeable element, and prepare your HMRC response accordingly.
The Mixed-Use Property Seller
"I sold a property that was partly residential and partly commercial. I wasn't sure which rules applied and missed the deadline on the residential part."
Only the residential portion of a mixed-use disposal falls within the 60-day rules. The commercial element is reported separately. We apportion the gain correctly, calculate the chargeable residential element, and prepare your HMRC response making sure the commercial portion isn't pulled in where it shouldn't be.
The Joint Owner
"My partner and I sold a property we owned jointly. We split the proceeds equally but I've been told the CGT position might be different from what we reported."
HMRC looks at beneficial ownership, not legal title. Assuming a 50/50 split because a property is jointly owned is one of the most common errors in property disposals and one HMRC checks specifically. We establish the correct beneficial ownership position, recalculate each party's liability, and resolve any discrepancy with HMRC.
The Partial Private Residence Relief Claimant
"I lived in the property for a few years then let it out. I wasn't sure if I needed to file a return at all given, I used to live there."
Where a property was your main home for part of the ownership period, PRR covers that portion, but the rest is taxable, and the 60-day rule applies to the chargeable gain. The calculation is more involved than a standard disposal. We establish your exact PRR entitlement, work out the chargeable element, and prepare your HMRC response accordingly.
Our Process
How We Work
Our work is centred around efficiency, collaboration, and delivering exceptional results to our clients.
Initial Discovery Call
We start with a straightforward process. Answer a few simple questions to help us understand your circumstances. It’s hassle-free, quick and designed to save you time.
Data Gathering & Analysis
Once we have the details, our team of experienced accountants gets to work. You can trust us to manage the complexities and ensure everything is accurate and compliant.
Thorough Review & Timely Submission
We conduct a meticulous review to ensure accuracy, compliance, and completeness in every submission. Our streamlined process guarantees timely submissions, so you never miss a deadline.
Ongoing Support
Our commitment extends beyond accounting and tax advisory work. We provide ongoing support, including tax planning and addressing accounting queries throughout the year.
Related Services
Our Comprehensive Services
We are committed to helping you achieve financial prosperity while optimising your tax position in the most effective and efficient way possible.
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Latest News & Articles
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FAQs
General queries by our clients related to Let Property Campaign are answered here.
HMRC issues an automatic £100 penalty the day after the deadline passes. After six months, a further £300 or 5% of the tax due is added, whichever is higher. Where a return is more than three months late, HMRC can also charge £10 a day for up to 90 days. On top of the penalties, interest runs on any unpaid CGT from the original deadline, regardless of when you eventually file. The longer it sits, the more it costs.
Yes. HMRC will consider an appeal where you had a reasonable excuse such as serious illness, bereavement, or something genuinely outside your control. Not knowing the 60-day rule existed is harder to run as a standalone excuse, but it carries weight as a mitigating factor when negotiating the penalty down. Any appeal needs to be in within 30 days of the penalty notice. Filing the late return before you appeal consistently produces a better result than appealing with nothing filed.
No. If the full gain is covered by Private Residence Relief, your annual exempt amount, or brought-forward losses, no 60-day return is needed. Where only part of the gain is relieved and some CGT remains payable, the rule applies to that chargeable amount. If you're not sure whether your disposal triggers a reporting obligation, we can assess your position before any CGT return is prepared.
HMRC automatically receives data from the Land Registry on every residential property sale in England and Wales, including the sale price, completion date, buyer and seller details, and the property address. It cross-references this against Self Assessment records and CGT return submissions. Where no 60-day return has been filed and no tax paid, an enquiry letter follows. HMRC already has the key details before it writes to you.
UK Property Accountants is a leading firm of chartered certified accountants and chartered tax advisers specialising in the property and real estate sector with head office in Central London.
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