Guide
Capital Gains Tax Record Keeping 2026/27
HMRC requires you to keep records to support any CGT computation for at least 6 years after the end of the tax year in which the disposal took place. Losing records does not eliminate your tax liability — but it can make calculating a fair CGT figure difficult and penalties can apply. This guide sets out exactly what to keep and for how long.
Published by the UK Money Calculators editorial team. Last updated for the 2026/27 tax year.
How long must you keep CGT records?
For individuals filing Self Assessment, records relating to a CGT disposal must be kept for at least 5 years and 10 months after the end of the relevant tax year (which is approximately 6 years from 31 January following the tax year). HMRC can open an enquiry up to 12 months after your return is filed, and up to 4 years in cases of incomplete disclosure, or 6 years where there is a loss of tax.
For practical purposes, retaining records for at least 6 years from the disposal date is the standard recommended approach.
Records to keep for property
For any property disposal — second home, buy-to-let, inherited property or commercial property — keep the following:
- Original purchase contract / completion statement
- Evidence of the purchase price paid (solicitor bill, bank statement showing funds transferred)
- Stamp Duty Land Tax return and payment receipt
- Solicitor and surveyor invoices on purchase
- Receipts and invoices for all capital improvement works (not maintenance)
- Sale contract / completion statement
- Estate agent fee invoice and VAT receipt
- Solicitor invoices on the sale
- Probate valuation documents (for inherited property)
Keep digital copies and originals where possible. Solicitors and estate agents are usually willing to provide duplicate copies if originals are lost.
Records to keep for shares and funds
Shares and unit trusts use pooling rules (the Section 104 pool) which means you must track the total cost of all shares of the same class in the same company across your entire holding period:
- Broker contract notes for every purchase and sale
- DRIP (dividend reinvestment plan) records — each reinvestment is a new purchase into the pool
- Bonus issue records (shares received free from the company)
- Rights issue records — details of new shares taken up and the cost paid
- Stock split or consolidation notices
- HMRC share scheme documents if shares were acquired through an employment scheme (SAYE, SIP, EMI, CSOP)
- Annual broker statements showing your holding at year end
Most online brokers provide downloadable transaction histories going back many years. Download and store these regularly rather than relying on the broker's platform remaining accessible indefinitely.
Records for crypto assets
Crypto disposals follow the same pooling rules as shares. You must keep a record of:
- Every purchase: date, amount of crypto, sterling cost at the time
- Every disposal (sale, swap, spend or gift): date, amount disposed of, sterling value at the time
- Mining, staking and airdrop receipts (separate income tax considerations also apply)
- Exchange transaction histories in CSV format
Crypto exchanges may shut down or limit access to older records, so export your transaction history regularly.
How to report and where records are needed
CGT disposals are reported in one of two ways:
- UK Residential Property Service — used for residential property disposals where CGT is due. Report within 60 days of completion. You will need all the property records listed above to complete this accurately.
- Self Assessment — all other CGT disposals (shares, crypto, commercial property, business assets) are reported via Self Assessment by 31 January following the tax year end.
HMRC does not ask you to submit your records with your return — but they must be available if HMRC opens an enquiry.
Penalties for not keeping records
HMRC can charge a penalty of up to £3,000 for failure to keep or preserve records as required. This is in addition to any penalty for filing an inaccurate return. If records are unavailable and you understate a gain, the accuracy penalty regime applies — from 30% to 100% of the tax unpaid depending on the nature of the error.
If records are genuinely lost (for example in a fire or flood), notify HMRC promptly and provide the best estimate you can using reconstructed evidence such as bank statements, Land Registry records, or market data.
Calculate your CGT before you report
Use your records to enter accurate figures and get a 2026/27 CGT estimate before filing with HMRC.
Open the CGT calculator
Official sources
Frequently asked questions
How long do I keep CGT records?
HMRC requires records to be kept for at least 5 years and 10 months after the end of the tax year in which the disposal occurs — broadly 6 years. For example, for a disposal in the 2025/26 tax year (ending 5 April 2026), you should keep records until at least January 2032. If HMRC opens an enquiry the records must remain available throughout the enquiry period.
What happens if I lose my records?
If records are genuinely lost or destroyed, you should reconstruct the information as best you can from other sources: bank statements, Land Registry records (for property purchase price and date), broker statements, or correspondence. HMRC will generally accept reasonable estimates supported by available evidence. Inform HMRC if your records have been lost due to circumstances beyond your control. Penalties can apply if records are carelessly destroyed.
What records do I need for shares?
For shares you need contract notes for every purchase and sale, records of any dividend reinvestment plan (DRIP) purchases, bonus issues, rights issues, and stock splits. UK shares use a pooling calculation (the Section 104 pool), which means the entire purchase history of a particular share class must be available to calculate the allowable cost on disposal. Most brokers provide downloadable transaction histories — export and keep these regularly.
Can I store records digitally?
Yes. HMRC accepts digital records. Scanning paper documents and storing them securely in the cloud (for example in Google Drive, OneDrive or a dedicated accounting system) is acceptable. Ensure digital copies are legible, date-stamped where possible and backed up. HMRC does not require original paper documents as long as the digital copy is a faithful reproduction of the original.
This page is for general information only and is not financial, tax or legal advice. Record-keeping requirements can vary depending on your specific circumstances. Consult a qualified accountant or tax adviser if you are unsure what records to keep.