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  • 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