You only have 30 days to report and pay any tax Thinking of selling a second home or investment property? You have to move fast to report the gain and pay the tax Unlike a gain on the sale of a main residence, which qualifies for private residence relief (as long as the associated conditions are met), any gain that arises on the sale of a second home or an investment property (such as a buy-to-let property) will be liable to capital gains tax. Since 6 April 2020, different ru