HMRC has amended its guidance for non-residents on letting HMRC know about CGT on UK property or land. The guidance now notes that, for properties disposed of up to 5 April 2020, it is possible to use the online form to send an amended non-resident CGT return showing the final figure. For properties disposed of from 6 April 2020, it is possible to amend details of a disposal by using the Capital Gains Tax on UK Property Disposal Service. Amendments can be made to a return up to 12 months after the self-assessment filing date for the year the return was made.
HMRC has amended its guidance for non-residents on letting HMRC know about CGT on UK property or land. The guidance now notes that, for properties disposed of up to 5 April 2020, it is possible to use the online form to send an amended non-resident CGT return showing the final figure. For properties disposed of from 6 April 2020, it is possible to amend details of a disposal by using the Capital Gains Tax on UK Property Disposal Service. Amendments can be made to a return up to 12 months after the self-assessment filing date for the year the return was made.
