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if you sell a property or land in the uk thats not your main home for more money than you paid for it you may need to pay capital gains tax on the difference this supplies if youre selling a second home or rental property land or inherited property the rules for reporting the sale are slightly different depending on whether you are a uk resident or non-uk resident uk residents only need to report a disposal of residential property if they have capital gains tax to pay if youre not a uk resident you must report all sales of uk land or property including any that are non-residential even if you have no tax to pay or youve made a loss if you need to complete a self-assessment tax return for other reasons you must include details of the property disposal in the capital gains section of the return for the year of the property sale if you sold a property or land in the uk and the completion date of the disposal was between the 6th of april 2020 and the 26th of october 2021 you had 30 ca