Information Rights Unit
S1727
8 Floor
Jeffrey Wickham
Central Mail Unit
Newcastle Upon Tyne
By email:
NE98 1ZZ
xxxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxxxxxxxx.xxx
Email
xxx.xxxxxxx@xxxx.xxx.xx
Web
www.gov.uk
Date: 13 March 2024
Our ref:
FOI2024/17969
Dear Jeffrey Wickham,
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 20 February, for the following
information:
“Can you please tell me how many people have mistakenly paid their Capital Gains Tax into
their Self-Assessment accounts during the period 2019-2024”
Our response
We have interpreted your request as asking about how many people have reported a
disposal of a residential property in the UK on or after 6 April 2020 via Self-Assessment
instead of via Capital Gains Tax (CGT) on UK Property Account.
We do not hold the information requested as customers are not required to report a disposal
through the CGT on UK Property Account if that disposal is instead reported through a Self-
Assessment return within the relevant deadline. Therefore, we cannot see any scope for you
to refine this question either.
If you are not satisfied with our reply, you may request a review within 40 working days of
receiving this letter by emaili
ng xxxxxxxxxxxxxxxxxxxxx@xxxx.xxx.xx or by writing to our
address at the top.
If you are not content with the outcome of an internal review you can
complain to the
Information Commissioner’s Office.
Yours sincerely,
HM Revenue and Customs
If you need extra support, for example if you have a disability, a mental health condition, or
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glish/Welsh, go to www.gov.uk and search for ‘get help from HMRC’.
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