The UK compliance obligations on the disposal of land or property depends on the type of UK tax that applies. This is summarised in the table below and explained in further detail in the commentary below.
| Tax | Payable by | Type of land and buildings | Reporting | Tax payment |
| UK capital gains tax | Individuals, trustees and personal representatives | UK land and buildings | Depending on the circumstances, a capital gains tax UK property disposals return reporting the disposal may need to be filed within 60 days of completion of the transaction. If such a return is not required, then the disposal must be reported on the annual tax return (see below and UK1.9) | If a capital gains tax UK property disposals return is required then a payment of the estimated UK capital gains tax due must be paid by the same deadline (see below). If such a return is unnecessary and the disposal is reported on the annual tax return, any UK capital gains tax due must be paid by 31 January after the end of the |
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