Reporting house sale to HMRC

There is sometimes a requirement to report house sales to HMRC: firstly within 60 days of completion, and secondly on the CGT summary pages of the annual return. Is it mandatory to do either or both when selling house#1 less than 9 months after buying house #2 if the sale qualifies for full private residence relief (PRR) and there is zero CGT liability? I am a UK resident and own no other property. House #1 has always been my only residence. House #2 will become my main residence from the day of purchase.

Hi Andrew Holme,

If you are UK tax resident and there is no tax to pay on the sale, there is no need to report it.

Thank you.