You do not legally need a tax adviser for your 60-day CGT return. Anyone can file it themselves through a UK property account on GOV.UK. But an adviser is worth using when the calculation is not simple: if you once lived in the property, made improvements, own it jointly, live abroad, sold at a loss, or are unsure which rate band applies. In those cases a specialist often saves more tax than the fee and keeps you clear of HMRC penalties.
The 60-day CGT return must be filed and the tax paid within 60 days of completion whenever you sell UK residential property at a taxable gain. HMRC’s own guidance on how to report and pay Capital Gains Tax is clear on the process, but it does not do the calculation for you.
This guide explains when you can safely file a 60-day CGT return yourself, when a tax adviser adds real value, a worked example showing the difference, and how the process works if you appoint one.
Can You File a 60-Day CGT Return Yourself?
Yes. The 60-day CGT return is designed to be filed by individuals. You create a UK property account using your Government Gateway login, enter the property details, completion and exchange dates, sale price, base cost, costs and reliefs, and HMRC works out a payment reference. Our step-by-step guide to the UK property account for CGT shows each screen.
Filing yourself is usually fine when:
- You owned the property in your sole name and never lived in it.
- You have the purchase completion statement and receipts for every cost.
- There were no major improvements, part disposals or changes of use.
- You know your income for the year, so you can tell how much of the gain falls at 18% and how much at 24%.
- You are UK resident and the sale completed in a single tax year.
For the basic rules, see our guide to the 60-day capital gains tax rule and how to file a CGT return on UK property.
When a Tax Adviser for Your 60-Day CGT Return Makes Sense
The return form is simple. The 60-day CGT return figures are where mistakes happen. These situations are where a specialist adds the most value:
You lived in the property at some point
Private Residence Relief is apportioned by time. You need the right months of occupation, the final nine months exemption, and any periods of absence that can be treated as occupation. Getting this wrong is the most common reason people overpay. See our guide to Private Residence Relief.
You spent money on the property
Extensions, loft conversions and structural work reduce the gain, but repairs and redecoration do not. An adviser separates capital costs from revenue costs. Our guide to which costs reduce CGT on rental property explains the difference.
The property was inherited, gifted or jointly owned
The base cost may be a probate value or a market value at the date of a gift, and each joint owner files their own 60-day return for their share. Spouses may have transferred shares before the sale.
You live outside the UK
Non-residents must file a 60-day return on every UK property or land disposal, even with no tax to pay, and can choose between rebasing to April 2015 or time apportionment. Read our guide on whether non-residents pay CGT in the UK.
You have already missed the deadline
Late filing penalties start at £100 and grow after six and twelve months, with interest on late tax. An adviser can file quickly and, where you have a reasonable excuse, appeal the penalty. See penalties for late or incorrect CGT returns.
Worked Example: A Former Home Sold in 2026/27
Mark bought a flat in October 2012 and lived in it as his only home until October 2018. He then let it out and sold it, completing in October 2026, after 14 years (168 months) of ownership. His gain after costs is £120,000. He is a higher rate taxpayer.
| Step | Filed without PRR | Filed with PRR |
|---|---|---|
| Gain after costs | £120,000 | £120,000 |
| Private Residence Relief (72 months lived in + final 9 months = 81/168) | – | (£57,857) |
| Less annual exempt amount | (£3,000) | (£3,000) |
| Taxable gain | £117,000 | £59,143 |
| CGT at 24% | £28,080 | £14,194 |
Claiming the relief correctly on the 60-day CGT return saves Mark £13,886. Lettings relief does not apply, because he did not live in the flat with his tenants. HMRC’s HS283 helpsheet sets out the official method. For a quick estimate on your own figures, try our property CGT calculator.
Common Mistakes on 60-Day CGT Returns
- Using the wrong date. The 60 days run from completion, but the disposal date for the tax year is exchange.
- Missing the final nine months of Private Residence Relief on a former home.
- Claiming repairs as improvements, which HMRC will reject on enquiry.
- Guessing the rate band. If your income estimate is wrong, the tax is corrected later on Self Assessment, and underpaid tax carries interest.
- Forgetting Self Assessment. If you are already in Self Assessment, the sale must be reported again on your return.
- Not filing at all because a gain seemed small, when the annual exempt amount does not cover it.
How a Tax Adviser Files Your 60-Day Return
- You share your documents. Completion statements for the purchase and sale, invoices for improvements, and details of any periods you lived there.
- The adviser calculates the gain and checks every relief and allowable cost.
- You create your UK property account and authorise the adviser, who can then file the return through their HMRC agent services account. HMRC explains how agent authorisation works.
- The return is filed and you receive the payment reference and amount to pay before the 60-day deadline.
- The figures are carried into Self Assessment so the tax already paid is credited.
Our CGT returns service handles each step, and our guide on whether to use an accountant for CGT compares the options in more depth.
Frequently Asked Questions
Do I need an accountant to report capital gains tax on property?
No. You can report and pay through a UK property account yourself. An accountant is useful when reliefs, improvements, joint ownership or non-residence make the calculation complex.
Can an accountant submit my 60-day CGT return?
Yes. Once you have created your UK property account and authorised them, an agent can file the 60-day CGT return for you and give you the payment reference.
What happens if I make a mistake on my 60-day CGT return?
You can amend the return through your UK property account, usually within 12 months of the 31 January filing date for that tax year. If the mistake was careless, HMRC can charge a penalty on the extra tax.
Is the 60-day return the same as Self Assessment?
No. The 60-day return is a payment on account for the property sale. If you are in Self Assessment, you report the sale again on your annual return and the tax already paid is credited.
How long does an adviser need to prepare a 60-day return?
Usually a few working days once the completion statements and cost records are available. Contact an adviser well before the deadline so there is time to gather documents.
Do I need to file a 60-day return if there is no tax to pay?
UK residents do not, for example where Private Residence Relief covers the whole gain. Non-residents must file for every UK property or land disposal, even when no tax is due.
Conclusion
You can file a 60-day CGT return without a tax adviser, and for a simple buy-to-let sale with clear records many people do. The value of advice shows up when the property was once your home, has been improved, was inherited or jointly owned, or when you live abroad.
Whichever route you take, start before completion, keep every receipt, and make sure the return and payment reach HMRC within 60 days.
For help with your return, speak to our capital gains tax specialists. Call us on +44 (0)1204 859315 or send us your question for a free initial consultation and a fixed-fee quote within 24 hours.
