The 60-day return reports the sale. The SA100 reconciles it against your whole year, carries your rental income too, and is where overpaid CGT gets claimed back. We prepare and file it, signed off by a Chartered Accountant/Chartered Tax Advisor.
The 60-day CGT return is an in-year estimate, not the final word. The SA100 is where the year is settled: it reconciles the gain, reports your rents, and is the return that gets a CGT overpayment back.
The 60-day return paid CGT on an in-year estimate. The SA100 settles it against your real year, and that is where overpaid CGT gets claimed back.
The SA100 is due by 31 January after the tax year ends, with any balancing payment the same day. Miss it and a £100 penalty applies straight away.
The annual return is also where missed declarations get noticed. It pays to have the 60-day return and the SA100 agreeing with each other.
Tell us what your year involved: a sale, rents, other income. You get a fixed quote on the call, agreed before any work starts.
Fixed quoteRents, expenses and any other income. If we filed your 60-day CGT return, the property side is already done.
Cheaper if we filed your CGTA Chartered Accountant/Chartered Tax Advisor prepares the return, reconciles the property pages, and walks you through it.
Chartered sign-offYou approve the return, we file it with HMRC as your agent, and you get confirmation. Any refund follows from HMRC.
Filed as your agentFiled your 60-day CGT return with us? Say so when you book. We already hold your property figures, so the SA100 takes a fraction of the work and the quote reflects that.
Two property pages, taxed differently, plus the rest of your income so the rate bands and the final bill come out right. The SA108 carries the gain; the SA105 carries the rents.
Who has to file. Common triggers: rental income from property, a property sold with CGT due, a capital loss you want to record and carry forward, income over £100,000, self-employment or a company directorship, or untaxed income over £1,000. If you are not sure, ask on the call; it takes two minutes to settle.
Four ways to get the annual return filed. Only one reconciles your 60-day CGT return, claims back any overpaid CGT, and signs it off as a Chartered Accountant/Chartered Tax Advisor.
| File it yourself | High-street accountant | Free filing software | LetsFile | |
|---|---|---|---|---|
| Price | Free | Varies | Free / freemium | Fixed quote |
| Reconciles your 60-day CGT return | ✗ | Sometimes | ✗ | ✓ |
| Claims your overpaid CGT back | If you spot it | Maybe | ✗ | ✓ |
| Chartered Accountant/Tax Advisor sign-off | ✗ | If qualified | ✗ | ✓ |
| Files with HMRC as your agent | ✗ | Usually | ✗ | ✓ |
| Prior-year losses recorded | If you remember | Maybe | ✗ | ✓ |
| Effort from you | Hours of HMRC forms | Calls + back-and-forth | You do the data entry | Send records, approve |
Free filing software will submit a return, but it will not tell you the 60-day CGT you paid was too high, and it will not chase the refund. That is the difference a chartered review makes, and it is often worth more than the fee.
Your records and documents are encrypted in transit and at rest.
UK/EU-hosted. We only ask for what the return needs.
A Chartered Accountant/Chartered Tax Advisor prepares and signs off every return.
We submit to HMRC as your authorised agent. You approve before anything is filed.
SA100 annual return
Fixed quote
Agreed before any work starts. A short call with a Chartered Accountant/Chartered Tax Advisor settles what your year involves and what it costs. Filed your 60-day CGT return with us? Your quote will be lower.
Book the call →They are two separate obligations. The 60-day return reports the property disposal on its own; the SA100 reports your whole year: the gain again (on the SA108 pages), any rental income (on the SA105 pages), and everything else you earned. The 60-day return does not replace the annual return for most people who are in Self Assessment.
Quite possibly. The 60-day return is based on an estimate of your income for the year. If it turns out your basic-rate band was not fully used, the CGT you paid in-year can be higher than the true liability, and the SA100 reconciliation claims the difference back. This is a common outcome.
Common triggers: you have rental income from property, you sold a property with CGT due, you want to record a capital loss to carry forward, your income is over £100,000, you are self-employed or a company director, or you have untaxed income over £1,000. If you are not sure, ask on the call; it takes two minutes to settle.
The 60-day CGT return is due 60 days from completion, with the tax paid in the same window. The SA100 is due by 31 January following the end of the tax year, with any balancing payment due the same day. Miss 31 January and the £100 late-filing penalty applies immediately, with more to follow.
Two separate things, taxed differently. The SA108 carries your disposal: proceeds, costs, reliefs (Private Residence Relief, lettings relief where it applies), the gain or loss, and the CGT already paid via the 60-day return. The SA105 carries your rental business: gross rents, allowable expenses, the mortgage-interest basic-rate restriction, and your profit or loss for the year.
A fixed quote based on what your year involves, agreed before any work starts. If we filed your 60-day CGT return, we already hold your property figures, so the SA100 takes a fraction of the work and the quote reflects that.
Your rental income and expense records for the year, details of any other income (employment P60, dividends, interest), and your Government Gateway details for filing. If we did your 60-day return, the property side is already done.
Yes. Rental losses carry forward against future rental profits, and capital losses carry forward against future gains once they have been claimed. We make sure both are recorded so they are there when you need them.
A Chartered Accountant/Chartered Tax Advisor prepares and signs off the return, and we file it with HMRC as your agent. The same standard as every LetsFile filing.
This page describes the service in general terms and is not tax advice. Whether you need to file, and what goes on the return, depends on your facts; that is what the call settles.
The pieces that sit either side of the annual return.
The in-year return on a UK property sale. File it with us and the SA100 costs less.
Estimate the gain on a property sale before you file. Free, no sign-up.
Your residence status decides what the UK taxes you on and which returns are due.
Book a short call with a Chartered Accountant/Chartered Tax Advisor. You get a fixed quote before any work starts, and a lower one if we filed your 60-day CGT return.
Book the call → fixed quoteChartered sign-off · 31 January deadline · filed as your agent