(AGENPARL) – LONDON mer 22 giugno 2022
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account
This section provides information for individuals, trustees, personal representatives, and agents on using HMRC’s online service to report and pay Capital Gains Tax (CGT) on UK Property.
Where the guidance refers to a return or the return it is referring to the property return submitted through the CGT on UK Property Account, any references to other returns will be clearly indicated, such as a Self Assessment return.
The CGT on UK Property Account can be used by:
- UK tax-resident individuals
- Non-UK tax resident individuals
- Trustees
- Personal Representatives
- Agents
- Capacitors
The service can be accessed at https://www.tax.service.gov.uk/capital-gains-tax-uk-property/start/report-pay-capital-gains-tax-uk-property .
Information on how to complete property returns and how the CGT for disposals is calculated using the service is available at Part 2 – Submitting returns through the CGT on UK Property Account.
Customers can contact HMRC for further help accessing their CGT on UK Property Account.
Fonte/Source: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg-app18-100