Trial of downloadable paper forms for 60-day reporting extended

HMRC have confirmed today an extension to the trial period in which paper versions of the form needed for '60-day reporting' are made available to download from GOV.UK.  The paper form (reference PPDCGT) which is used when the taxpayer cannot access the usual online CGT on UK Property reporting service, will be now be available to download until the end of September 2023.

The trial started on 28 February following concerns that it was difficult for those who could not access the CGT on UK Property service (often 'digitally excluded' individuals but there are also times when a paper return has to be used) to acquire the necessary paper forms. Prior to the trial, HMRC required those unable to use the online service to ring HMRC. 

We welcome this extension, having made representations for easier access to paper forms for both digitally excluded taxpayers and agents trying to assist them. We would like this download facility to be made permanent.

HMRC have also asked us to tell members that while the forms are available to download, they would appreciate it if agents could use the latest version rather than use a photocopy of previous versions of the form. Using out of date versions of the form can slow up processing. 

During the trial period, HMRC will continue to monitor the usage and effectiveness of the downloadable form, and further developments will be issued via Agent Updates. It should be noted that the online service is still HMRC’s preferred route for reporting.

Delays processing refunds 

In recent weeks, we have received a number of complaints from members about delays processing refunds or repayments when CGT has been overpaid during the year under the '60-day' rules, with some members being advised of wait times of up to 20 weeks. We have raised these concerns with HMRC and will update members when we hear more.