Michael D

After selling a residential property, accounts must be submitted to HMRC and the tax bill paid within 60 days of selling. My question is: if accounts are submitted to HMRC before the 60 day deadline expires but the bill is paid AFTER the Autumn Budget on 30 October 24 when CGT rates might increase, will the increased CGT rate be applied? Or will the CGT rate be determined by the date the property was sold (eg 1st September 24) and therefore be subject to the lower CGT rate which currently exists?