HMRC has previously advised that the capital gains tax UK property return should be filed before the relevant self-assessment tax return (see HMRC Agent Update Issue 95). In the interests of meeting the self-assessment (SA) filing deadline (and given the difficulties with the CGT UK property return system), many taxpayers and agents have, however, filed SA returns without first having filed the UK property return.
The ICAEW Tax Faculty reports that HMRC has decided that, where the SA tax return has already been filed, the UK property return must still be filed but using a paper return rather than via the online UK property account.