CGT on overseas property split over 2 tax years

Hi. I'm a UK citizen. I sold an overseas (Hungarian) property in the 22/23 tax year and will need to declare this on my return this month. However, there is an issue in that the (Hungary-based) estate agent who handled the sale is withholding the good faith deposit from the buyer (15% of the gross sale price. The deposit was paid directly to the agent from the buyer, ostensibly to cover residual costs and agent sale fees etc). The agent is currently uncontactable. There is a possibility I won't get that money back - or I won't receive it for a while until I track down the agent. Do I need to declare the gross (100%) sale amount on this year's return (and potentially pay CGT on money I have not received) or do I only declare the CGT on the 85% money that I actually received into my account? Any help in this tricky situation would be very appreciated!

Hi
You  need to declare the full amount on the tax return and then apply separately to have the non payment treated as deferred consideration - Deferred consideration

Thank you for the response. Is that something I need to do in this tax year or only when I know for sure what is happening with the (currently) unpaid money?

Hi Andrew,
You would declare the full gain in the year the disposal was made. for the deferred consideration, that would need to wait until you know whats happening with the unpaid payment.
Thank you.