Do I need to file a tax return if no CGT is due?

Yes, you must file a return and calculate your gains, even if no tax is owed.

• Filing Deadline: Submit by 31 Oct of the year after the disposal (or later with ROS).
• Information to Include: Sale price, purchase price, expenses, and any exemptions.
• Calculation: Subtract allowable expenses and reliefs from the sale price.
  Even if no tax is due, you must file the return to avoid penalties.