Non residential CGT 30 day payment rule

Will the 30 day payment rule be triggered on the completion date if the exchange of contracts is pre- 6th April 2020 (so reporting on a 19/20 tax return) but completion date is after 6th April 2020?

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  • The date of disposal for CGT purposes in this case is in the 19/20 tax year, and so it does not fall within the new rules.

    The completion date is only relevant for determining when any CGT Return is due - it does not override the existing rules for determining when a gain arises.

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