CGT on sale of land

Hi, I am a UK resident who is selling some land and I want to clarify some CGT rules, as it's not clear to me from the guidance available online. The land is being sold completely empty with no planning permission in place. Do I need to report the capital gain via the online capital gain on property portal within 60 days of completion? As the land is completely empty, therefore non-residential is the applicable rate of CGT going to be 10/20%? Thanks

Hi TBU24,
You do not use the 60 day reporting system as this is for residential property only.
You can use the real time system or declare in your tax return and the rate will either be 10% or 20%.
Thank you.