Report and pay your Capital Gains Tax

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Ways to pay

You’ll need your 14-character Capital Gains payment reference number starting with ‘X’ to pay.

If you sold a property in the UK on or after 6 April 2020, you can find your number:

  • in your Capital Gains Tax on UK property account if you sent your return online
  • in a letter sent to you by HM Revenue and Customs (HMRC) if you submitted a return on paper or on behalf of someone else

If you used the ‘real time’ Capital Gains Tax Service, you can find your number in a letter or email sent by HMRC.

If you reported your capital gains in a Self Assessment tax return, you’ll need to pay your tax as part of your Self Assessment tax bill.

Pay online

If you reported your Capital Gain using the real time service

You can use HMRC online services to pay online by debit or credit card.

HMRC will accept a card payment on the date you make it, not the date it reaches their account.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

If you reported your gain using a Capital Gains Tax on UK property account

Sign into your Capital Gains Tax on UK property account to pay online.

You can pay by:

  • debit or corporate credit card
  • approving a payment through your online bank account - you’ll be asked to sign in to your online bank account

You can select a date to pay through your online bank account, as long as it’s before your payment is due.

Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank.

Bank transfer

You can pay using online banking or telephone banking. It usually takes up to 3 working days for your payment to reach HMRC.

Pay into this account:

  • sort code - 08 32 10
  • account number - 12001020
  • account name - HMRC Shipley

Payments from a non-UK account

Use HMRC’s International Bank Account Number (IBAN):

  • account number (IBAN) - GB03BARC20114783977692
  • bank identifier code - BARCGB22
  • account number - HMRC Shipley

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

Cheque

You can send a cheque by post to HMRC.

HMRC
Direct
BX5 5BD

Write your 14-character Capital Gains payment reference number starting with ‘X’ on the back of the cheque.

It usually takes 3 working days for your payment to reach HMRC.

Your payment may be delayed if you do not fill in your cheque properly.

View a printable version of the whole guide

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