HM Revenue & Customs

Capital Gains Tax 24 - Submitting a Real Time Transaction Tax return(s) for the disposal of residential property

If you have disposed of an interest in a non-UK residential property or carried interest and included this on a Real Time Transaction Return, enter the overall gain or loss in the box. If the result for the year was a loss, put a minus sign in front of your figure.

These individual gains and losses will also need to be included within the 'Gains in the year' and 'Losses in the year' boxes as necessary.

Include the reference numbers of any Real Time Transaction returns made in the 'Any other information' box at the end of the Capital Gains section.