CGT on UK Property & SA return

strawberrylane

In May 2025 I sold my interest in a residential property (somewhere I never lived). I made a capital gain which I reported within 60 days of completion by filing a 'Capital Gains Tax on UK Property' return online and paying the CGT by debit card.

I am aware that additionally I have to include the property disposal on the CGT pages (SA108) of my annual Self Assessment tax return.

My question is: Does it matter which SA return I record the property disposal on?

The disposal took place in May of the current tax year (2025/26).

At the moment I am filling in my SA tax return for 2024/25. 

Would it be incorrect to report the property disposal right now on the 2024/25 return?

Should I wait until I fill in my 2025/26 return next year to report this property disposal?

My strong inclination is to report the disposal on the return for the tax year in which the disposal occurred, ie. 2025/26.

But, there is some wording within my 'Capital Gains on UK Property' return which says: "You'll need to provide details from this return in your next Self Assessment tax return" (my bold).

What do they mean by 'next' SA return?

Is that just sloppy wording?

I'm filling in my 'next' SA return right now, but it's for the 2024/25 tax year.

Any thoughts gratefully received, thanks.

Dazed_and_C0nfused

strawberrylane said:

In May 2025 I sold my interest in a residential property (somewhere I never lived). I made a capital gain which I reported within 60 days of completion by filing a 'Capital Gains Tax on UK Property' return online and paying the CGT by debit card.

I am aware that additionally I have to include the property disposal on the CGT pages (SA108) of my annual Self Assessment tax return.

My question is: Does it matter which SA return I record the property disposal on?

The disposal took place in May of the current tax year (2025/26).

At the moment I am filling in my SA tax return for 2024/25. 

Would it be incorrect to report the property disposal right now on the 2024/25 return?

Should I wait until I fill in my 2025/26 return next year to report this property disposal?

My strong inclination is to report the disposal on the return for the tax year in which the disposal occurred, ie. 2025/26.

But, there is some wording within my 'Capital Gains on UK Property' return which says: "You'll need to provide details from this return in your next Self Assessment tax return" (my bold).

What do they mean by 'next' SA return?

Is that just sloppy wording?

I'm filling in my 'next' SA return right now, but it's for the 2024/25 tax year.

Any thoughts gratefully received, thanks.

If you were to include on a tax return for a different tax year i.e the 2024/25 return, then how would you expect the actual CGT due to be calculated on an accurate basis 🤔