Policy paper

Capital Gains Tax payments on property disposal time limit extension

This tax information and impact note details the change to the time limit for making Capital Gains Tax payments on property disposals.

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

Capital Gains Tax payments on property disposal time limit extension

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Details

This measure extends the Capital Gains Tax payment on property disposal deadline from 30 days after completion to 60 days, and clarifies the rules for mixed use properties.

This will affect disposals that complete on or after 27 October 2021.

Published 27 October 2021