Generally, I don't think you can rollover land. You can rollover business assets. We sold some land about 8 years ago and some of the beneficiaries were several hundred mile away. They had never filed self-assessment tax returns so went to an accountant, who told them not to bother, just forget it. Their share came to less than £100,000, whereas I got stung for nearly £60,000. If you are just on PAYE and not filing SE returns, you might like to take a chance, but remember the HMRC's biggest source of information is jealous neighbours. You need to go to an accountant.