A trial is currently being conducted in respect of the downloadable paper form for capital gains tax on UK property disposals. The downloadable paper form is on a trial basis for approximately four months and is aimed at individuals who have made disposals in the tax years 2022/23 and/or 2023/24 and who have been unable to use the online service.
Taxpayers who made disposals during 2020/21 and/or 2021/22 who failed to notify HMRC of the disposal and pay the CGT due should not use the downloadable form to report disposals. Those taxpayers still need to ring the helpline for the relevant form. Once the trial has completed, and HMRC has evaluated it, HMRC will consider whether a downloadable form should be made available for that particular group.