CGT 60-Day Disclosure Covering Letter (UK Residential Property)

Editable covering letter for the 60-day CGT disclosure on disposals of UK residential property. Captures disposal details, acquisition + enhancement costs, PRR + lettings + Annual Exempt Amount + losses, and the basic vs higher-rate band split (18% / 24% for 2025/26). Sits alongside the HMRC online disclosure; the gain is re-reported on Self Assessment with credit for the 60-day payment. DOCX, PDF, and on-page copyable text.

Last reviewed: 24 May 2026

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What it contains

Covering letter for HMRC capturing the 60-day disclosure basis. Includes disposal details (exchange + completion dates, proceeds, costs, enhancement, selling costs); reliefs claimed (PRR with occupation apportionment, lettings relief subject to post-April-2020 restrictions, AEA, brought-forward + current-year losses); CGT band split (18% / 24%); payment reference; and supporting-document enclosure list. Reminder that the gain re-reports on SA with credit for the 60-day payment.

How to use it

File the HMRC online disclosure first

Use HMRC's CGT-on-UK-property service. This letter is the audit record + accompanies your calculation; it does not replace the online filing. Note the service reference; you need it for the letter header.

Calculate within 60 days from completion

The clock runs from completion, not exchange. Allowable costs are acquisition + enhancement + selling fees (legal, estate agent). Apply PRR with occupation apportionment, then lettings (post-April-2020 restrictions), then AEA, then losses.

Split the gain across the 18% / 24% bands

Estimate remaining basic-rate band capacity for the tax year. Lower portion taxes at 18%; remainder at 24%. From 30 October 2024 these rates apply (previously 18% / 28%).

Pay + retain for SA re-report

Pay via the HMRC online service. Keep this letter + the calculation as your audit trail. The gain re-reports on your Self Assessment return with credit for the 60-day payment already made.

Copy the letter text

Prefer not to download? Copy the text below and paste into your own document.

[Your full name]
  [Your address]
  [Date]

  HM Revenue and Customs
  Capital Gains Tax
  BX9 1AS

  Reference: [Property service reference from online submission]
  UTR: [UTR]   NI Number: [NI]

  Subject: 60-day CGT disclosure, UK residential property, [property address]

  Dear Sir or Madam,

  I am writing to confirm the 60-day CGT disclosure for the disposal of a UK residential property, submitted via HMRC's CGT-on-UK-property online service on [date] (reference [service reference]).

  Disposal details:
  - Property address: [full address]
  - Disposal type: [sale / gift / transfer / other]
  - Exchange date: [date]
  - Completion date: [date]
  - Disposal proceeds: GBP [X]
  - Acquisition date: [date]
  - Acquisition cost: GBP [Y]
  - Enhancement expenditure (if any): GBP [Z]
  - Allowable selling costs (legal fees, estate agent fees): GBP [A]
  - Total allowable cost: GBP [Y + Z + A]
  - Gross gain before reliefs: GBP [X - (Y+Z+A)]

  Reliefs + allowances claimed:
  - Principal Private Residence (PRR) relief: [occupation period + apportionment basis], GBP [B]
  - Lettings relief (if applicable, post-April 2020 restrictions): GBP [C]
  - Annual Exempt Amount (GBP 3,000 for 2025/26): GBP [D]
  - Brought-forward capital losses: GBP [E]
  - Current-year capital losses: GBP [F]

  Net chargeable gain: GBP [X - (Y+Z+A) - B - C - D - E - F]

  CGT calculation:
  - Basic-rate band capacity remaining for [YYYY/YY]: GBP [G]
  - Gain taxed at 18 percent (residential, basic-rate capacity): GBP [H x 18%]
  - Gain taxed at 24 percent (residential, higher / additional): GBP [I x 24%]
  - Total CGT payable: GBP [J]

  Payment of GBP [J] has been made via [bank transfer / debit card] on [date], reference [payment reference].

  Supporting documents enclosed:
  - Completion statement from solicitor.
  - Acquisition documentation.
  - Enhancement expenditure invoices (if claimed).
  - PRR occupation evidence (utility bills, council tax records, voter registration, if relevant).
  - Calculation worksheet showing apportionment basis.

  This disclosure will be re-reported on my Self Assessment return for [YYYY/YY], with payment-on-account credit claimed for the GBP [J] already paid.

  If you require any further information, please contact me using the details below.

  Yours faithfully,

  [Signature]
  [Printed name]
  [Phone]
  [Email]

  Notes for the sender (delete before sending):
  - 60-day deadline is from COMPLETION, not exchange.
  - Submit via HMRC online service FIRST; this letter accompanies / records the calculation basis.
  - You will RE-REPORT this gain on Self Assessment with credit for the 60-day payment.
  - Statute: Finance Act 2019 Schedule 2 (as amended Finance Act 2021); TCGA 1992.