Property CGT Deadline Calendar 2026/27: 60-Day Sale Dates for Landlords

2026/27 property CGT deadline calendar

The 2026/27 UK tax year starts on 6 April 2026 and ends on 5 April 2027. For most landlord property sales, exchange fixes the CGT tax year, but completion starts the 60-day clock for the online UK property CGT return and payment.

Use the table as a quick calendar. The exact deadline depends on your actual completion date, so use the free calculator above before you rely on a date.

The biggest pitfall: exchange date and completion date do different jobs

For CGT, an unconditional property contract is normally treated as disposed of on the contract date. In a normal English and Welsh property sale, that is usually exchange, not completion.

That matters when exchange and completion sit either side of 5 April. A sale exchanged on 20 March 2027 and completed on 30 April 2027 falls in the 2026/27 tax year for CGT. But the 60-day report and pay deadline runs from completion, giving a deadline of 29 June 2027.

This is where landlords often get caught. They think the sale belongs to the tax year of completion, then discover the CGT computation, annual exemption and Self Assessment year are driven by the earlier exchange date.

When UK resident landlords must report and pay within 60 days

A UK resident who sells UK residential property must report and pay any Capital Gains Tax due within 60 days of completion where completion is on or after 27 October 2021. The old deadline was 30 days for completions from 6 April 2020 to 26 October 2021.

For 2026/27, the annual exempt amount is £3,000 for individuals, personal representatives and trustees for disabled people. It is £1,500 for most other trustees.

The 2026/27 CGT rates for property gains are 18% within the basic rate band and 24% above it. Higher and additional rate taxpayers pay 24%, and trustees and personal representatives pay 24%. GOV.UK’s 2026/27 examples use a basic rate band of £37,700.

• Report through the CGT on UK property account where a UK residential property gain creates CGT to pay.
• Pay the estimated CGT by the same 60-day deadline.
• Keep completion statements, purchase records, sale costs, legal fees and improvement invoices before you start.
• If your total gains are below the tax-free allowance, GOV.UK says you do not need to report gains online through the CGT on UK property account, but Self Assessment can still apply separately.

How the 60-day CGT return interacts with Self Assessment

The 60-day CGT return does not automatically remove the need to include the disposal on Self Assessment. It deals with the in-year property reporting and payment requirement. Self Assessment is where the year is finalised, including your other income, losses, reliefs and any correction to the CGT already paid.

From the 2023/24 tax year onwards, a person registered for Self Assessment must report gains in their tax return if the total amount sold for chargeable assets was more than £50,000. SA108 notes also require the Capital Gains Tax summary pages where chargeable gains before losses exceed £3,000, where a loss claim or CGT claim or election is being made, or where another listed condition applies.

For a 2026/27 disposal that must go on Self Assessment, the normal key dates are below. Our Self Assessment deadlines for landlords page covers the full landlord return timetable.

Non-resident landlords and joint owners need extra care

Non-UK residents must report disposals of UK property or land even if there is no tax to pay, a loss is made, or they are already registered for Self Assessment. This is stricter than the UK resident position for gains below the annual exempt amount.

Joint owners should usually look at each person’s share separately. Each owner may have their own annual exempt amount, tax band, residency position and reporting requirement. For example, one joint owner may have CGT to pay at 24%, while another may have part of the gain taxed at 18% depending on their income and unused basic rate band.

If the property is owned jointly by spouses, civil partners, family members or investors, do not assume one return covers everyone. The CGT on UK property account asks who the report is for, and each person’s calculation may be different.

• Check whether each owner is UK resident or non-UK resident for the relevant tax year.
• Calculate each owner’s percentage share of proceeds, costs, gain and reliefs.
• Check whether each person has already used their £3,000 annual exempt amount for 2026/27.
• Keep a shared completion statement but separate CGT computations for each owner.

What to prepare before the 60-day clock starts

The deadline comes quickly because completion is often the first point at which the final figures are known. Before completion, gather the documents that prove your acquisition cost, sale proceeds, allowable buying and selling costs, and qualifying improvement expenditure.

Use the free calculator above or our Property CGT Calculator 2026/27 to estimate the gain before you complete. If the sale is complex, for example mixed-use property, overseas residence, trusts, a company owner or a major private residence relief claim, get professional advice before the deadline.

LandlordTaxAi is not a substitute for personalised tax advice, but keeping clean digital rental and property records makes the sale calculation much less painful. It also helps you keep the CGT event separate from your ongoing rental income reporting.

• Purchase completion statement and legal invoice.
• Sale completion statement and estate agent invoice.
• Stamp Duty Land Tax or other acquisition tax records where relevant.
• Invoices for capital improvements, not routine repairs.
• Periods of occupation, letting and absence if private residence relief may be relevant.
• Details of any losses, reliefs or previous CGT claims.

Step by step

1. 1

   Confirm the exchange date

   Use the contract date to identify the CGT tax year. For a normal unconditional property contract, this is usually exchange.

2. 2

   Confirm the completion date

   Use completion to calculate the 60-day report and payment deadline. This date may fall in a different tax year from exchange.

3. 3

   Estimate the gain

   Start with sale proceeds, deduct acquisition cost and allowable costs, then apply the 2026/27 annual exempt amount if available.

4. 4

   Check the reporting route

   UK residents with CGT due on UK residential property normally use the CGT on UK property account. Non-UK residents must report UK property or land disposals even if no tax is due.

5. 5

   Pay by the 60-day deadline

   Pay the estimated CGT by the same 60-day deadline as the property return. Do not wait until the Self Assessment payment date.

6. 6

   Reconcile on Self Assessment if required

   Include the disposal on SA108 where the Self Assessment rules require it, and make sure any CGT already paid through the property account is reflected.

A worked example

A higher-rate landlord exchanges contracts on a buy-to-let sale on 15 July 2026 and completes on 31 July 2026. The 60-day CGT report and payment deadline is 29 September 2026.

This shows why the 60-day deadline is a cash-flow issue. The landlord needs to budget for an estimated £18,480 CGT payment by 29 September 2026, long before the 31 January 2028 online Self Assessment deadline for 2026/27.

Frequently asked questions