Key Dates for 2026/27
Missing a Capital Gains Tax (CGT) deadline can result in penalties and interest. It’s essential to understand the different deadlines and plan ahead. This guide explains the key CGT deadlines for the 2026/27 tax year and how to meet them.
For a complete overview of CGT, see our Capital Gains Tax Guide. For more expert tax guidance, visit our homepage.
The Key CGT Deadlines
| Deadline | What’s Due? |
|---|---|
| 60 days after completion | Report and pay CGT on UK residential property. |
| 31 January | Report and pay CGT on other assets (via Self Assessment or Real-Time CGT Service). |
| 31 January | Payment deadline for CGT reported via Self Assessment. |
Deadline 1: 60 Days for UK Residential Property
If you sell a UK residential property that is not your main home, you must report and pay CGT within 60 days of completion.
When does the clock start?
The 60-day period starts on the day of completion (the day the sale is finalised).
How to report?
Use the UK Property Account on GOV.UK.
What if you miss the deadline?
Penalties and interest apply.
Important: The 60-day deadline applies even if you have no CGT to pay (e.g., because of Private Residence Relief). You must still report the disposal.
For more on property CGT, see our guide: Property Capital Gains Tax.
Deadline 2: 31 January for Other Assets
For assets other than UK residential property (e.g., shares, crypto, overseas property), the deadline is 31 January following the end of the tax year.
- If you file a Self Assessment tax return: Report the gain in your return by 31 January.
- If you don’t file a tax return: You can use the Real-Time CGT Service to report and pay by 31 January. See our guide: Reporting Capital Gains.
Deadline 3: 31 January for Payment
If you report CGT via Self Assessment, the payment deadline is also 31 January.
- You must pay the CGT due by this date.
- You can pay via bank transfer, debit card, or Direct Debit. See our guide: HMRC Payment Methods.
Penalties for Late Reporting and Payment
If you miss a CGT deadline, you may face penalties and interest.
Late Reporting Penalties
For UK Residential Property (60-day deadline)
• £100 penalty for late filing.
• £10 per day for up to 90 days (£900 maximum).
• Additional penalties for further delays.
For Other Assets (Self Assessment)
• Penalties for late filing of Self Assessment apply. See our guide: Late Filing Penalties.
Late Payment Interest
- HMRC charges interest on late payments.
- The current rate is 7.75% (as of early 2026). See our guide: HMRC Interest Charges.
Planning Ahead for CGT Deadlines
Keep Good Records
Maintain records of all disposals and acquisitions.
Calculate Early
Work out your CGT liability as soon as possible.
Set Reminders
Use calendar reminders for the 60-day and 31 January deadlines.
Seek Professional Help
An accountant can help you meet deadlines and avoid penalties.
How We Can Help
Meeting CGT deadlines can be challenging, especially with the 60-day property rule. Our ACCA-qualified accountants can:
- Calculate your CGT liability accurately.
- Help you report CGT on time.
- Ensure you meet all deadlines.
- Prepare and file your tax return.
Let us help you meet your CGT deadlines and avoid penalties.
📚 Related Guides
• Capital Gains Tax Guide
• Property Capital Gains Tax
• Reporting Capital Gains
• Capital Gains Allowance
• Selling Shares Capital Gains Tax
• Crypto Capital Gains Tax
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