where do you get hmrc You’ll need your 14-character Capital Gains payment reference number starting with ‘X’ to pay.

You get the HMRC 14-character Capital Gains payment reference from HMRC after you report the gain. If you filed online, it’s in your Capital Gains Tax on UK property account ; if you used a paper return, HMRC sends it in a letter ; and if you used the real-time service, it may come in a letter or email from HMRC.

Where to find it

• Online return: sign in to your Capital Gains Tax on UK property account.

• Paper return: check the HMRC letter sent after processing.

• Real-time service: look for an HMRC letter or email.

What it’s for

You need this reference, starting with X , when paying HMRC so the payment is matched to the right Capital Gains Tax charge. If you’re paying by cheque, HMRC says to write the reference on the back of the cheque.

Payment note

For UK property disposals, HMRC’s guidance says the 14-character reference is part of the payment process, and it’s used to allocate your payment correctly.