Record real time capital gains

The Real Time Transaction Tax returns tab is used to record the disposal of UK residential property by UK resident individuals.

For Non-Resident Capital Gains Tax disposals, use the Non-resident Chargeable Gains Tax (NRCGT) on UK property section on the Gains Summary tab.

Ensure these amounts have been included in the gains and losses reported on the Gains Summary tab.

  1. Add the capital gains section to the tax return as described in Record capital gains (SA108).

  2. On the Real Time Transaction Tax returns complete the following, then select Save.

UK Residential Properties

If you’ve disposed of an interest in a residential property and included this when you used the ‘real time’ Capital Gains Tax service, enter the overall gain or loss. If the result for the year was a loss, enter a minus sign in front of your figure.

Enter the total amount of tax you paid when you used the ‘HMRC’s Online Capital Gains Tax service.

Non-UK Residential Properties

Ensure these amounts have been included in the gains and losses reported on the Gains summary tab.

If you’ve disposed of an interest in a residential property and included this when you used the ‘real time’ Capital Gains Tax service, enter the overall gain or loss. If the result for the year was a loss, enter a minus sign in front of your figure.

Enter the total amount of tax you paid when you used HMRC’s Online Capital Gains Tax service.

Other property and assets

Ensure these amounts have been included in the gains and losses reported on the Gains summary tab.

  • Overall gain/(loss) on disposal of other assets

  • Tax already charged on the Real Time Transaction return

Listed shares and securities

Ensure these amounts have been included in the gains and losses reported on the Gains summary tab.

  • Overall gain/(loss) on disposal of listed shares

  • Tax already charged on the Real Time Transaction return

Unlisted shares and securities

Ensure these amounts have been included in the gains and losses reported on the summary page.

  • Overall gain/(loss) on disposal of unlisted shares

  • Tax already charged on the Real Time Transaction return

Additional text note for Tax Return

Include the reference numbers of any Real Time Transaction Tax returns made.