HMRC publishes manual guidance on CGT on UK Property returns – update

Following the publication of Parts 1 and 2 HMRC’s CGT Manual on using the CGT on UK Property Account to report and pay CGT on disposals of UK property (see new Appendix 18 of the CG manual), HMRC have advised us that Part 3 has now been published - also at Appendix 18. Part 3 covers the interaction between the CGT on UK Property Account and the Self-Assessment process.