Report and pay Capital Gains Tax on UK property – non-residents who cannot set up a Government Gateway account

By Technical Team on 26 May 2020

From 6 April 2020 non-residents who are required to report direct disposals of residential and non-residential UK property or land need to create a Capital Gains Tax (CGT) on UK property account to report and pay the tax within 30 days of completion of the transaction.

HMRC’s guidance at Report and pay Capital Gains Tax on UK property indicates that a Government Gateway user ID and password is needed. However non-residents may not be able to set up a Government Gateway account, for example, if they do not have a National Insurance number or UTR (Unique Tax Reference).  In those cases, it is possible to access the CGT on UK property reporting and payment service using an alternative sign-in process that requires only an email address (validated by a code sent by email shortly after entering the email address) and the address of the property in the UK. This alternative process is accessed on gov.uk at the following pages:

1. On the page Report and pay Capital Gains Tax on UK property scroll down to Before you Start

2. Click on the green button: Start

3. A new page opens Sign in using Government Gateway

4. Do not complete the Government Gateway boxes. Instead click on Create sign in details. The details required are an email address and the address of the UK property.