October 28, 2021

Article

It was announced in the budget of 27 October 2021, that the 30-day reporting and payment window for CGT on the disposal of UK residential properties will be extended to 60 days. This will take effect for those disposals completed on or after 27 October 2021. The change also applies to non-UK residents who are also required to file a CGT return on the disposal of any UK land, even if no tax is payable.

This is some well-needed breathing space not for busy professionals completing these returns, but also to members of the public whose awareness of this requirement is still patchy.

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