Estimate CGT on shares, property or other assets after the £3,000 annual exempt amount, split between 18% and 24% based on your taxable income.
For 2026/27 Capital Gains Tax is 18% within your basic-rate band and 24% above it, after a £3,000 tax-free allowance - the same rates apply to shares, crypto and property.
You've run the numbers - now you need to report them. The pack gives you a record sheet for everything HMRC may ask for: proceeds, purchase cost, allowable expenses and losses. Property disposals must be reported within 60 days of completion.
What records do I need? →The CGT rates on most assets (shares, funds, second properties) are 18% for gains falling in the basic rate band and 24% for gains falling in the higher or additional rate band. Your taxable income before the gain determines how much basic rate band remains available.
The annual exempt amount of £3,000 shelters the first £3,000 of net gains from CGT. Capital losses reduce the gain before the exempt amount is applied.
The clearest way to see how the calculator gets its answer is to follow one gain through from start to finish. Say you sell shares held outside an ISA for £40,000. You originally paid £22,000 for them and there were £200 of dealing charges across the buy and the sell.
Enter your own numbers above and you will see the same four steps applied to your figures, along with how much of your allowance and basic-rate band each gain uses.
You may owe CGT if your total taxable gains for the year are above the £3,000 allowance and the asset is not exempt. Common taxable disposals include selling a second home or buy-to-let, selling shares or funds outside an ISA or pension, disposing of cryptocurrency, and selling a business or its assets. Selling something is not the only trigger: giving an asset away (other than to a spouse or civil partner or to charity) counts as a disposal at market value.
Some gains are free of CGT, including selling your only or main home (private residence relief), gains inside an ISA or pension, personal cars, and gifts between spouses or civil partners. If you are unsure whether relief applies, check the relevant guide or the official GOV.UK sources before you rely on an estimate.
Property gain? You have 60 days from completion to report it to HMRC. The CGT Survival Pack - £4.99 has the record sheet and checklist you need.
See what's included →The 24% higher rate applies to residential property (replacing the previous 28% from Autumn Budget 2024). If the property qualifies for Private Residence Relief (your main home), different rules apply and CGT may not be due. Use our property CGT calculator for a detailed property estimate.
For UK residential property, you must report and pay CGT within 60 days of completion using the HMRC online service. For other assets, report via Self Assessment by 31 January following the tax year end. The CGT Survival Pack - £4.99 has a record sheet covering everything HMRC asks for - proceeds, costs, expenses and losses.
Yes. Unused capital losses can be carried forward indefinitely. Losses must be claimed within 4 years of the tax year in which they arose. Prior-year losses are applied only to the extent that gains exceed the annual exempt amount, preserving the £3,000 exempt amount.
Business Asset Disposal Relief (formerly Entrepreneurs' Relief) applies a reduced 18% CGT rate on qualifying business disposals (from 6 April 2026), up to a lifetime limit of £1 million. It is not modelled in this calculator - use the BADR calculator for this scenario.
This calculator provides estimates only. It does not constitute financial, tax or legal advice. Always check current GOV.UK guidance and consult a qualified adviser before making decisions.
Written and reviewed by James Whitfield and the UKCapitalGainsTaxCalculator editorial team.
Every figure is checked against current HMRC and GOV.UK guidance and reviewed for the 2026/27 tax year. We explain how the tax works in plain English with worked examples, not just numbers. Editorial standards · Sources · About us