Editorial Standards

Who writes and reviews our content

Content is written and reviewed by the UKCapitalGainsTaxCalculator team. We don't present a named expert, and we are not regulated tax advisers. Every rate, allowance and threshold comes from official sources (GOV.UK, HMRC and legislation.gov.uk), each guide lists the sources it relies on, and automated tests check the worked examples and key figures on our pages before each release. Our methodology explains how the calculators work.

For corrections or factual feedback, use the contact page.

How we check capital gains tax figures

Capital Gains Tax depends on the date you sell, not only the tax year, so our checks are built around dates.

• Rates by disposal date. The Full CGT Report applies the rates in force on the day of the sale, for sales from 6 April 2024: 10% and 20% (18% and 24% for residential property) before 30 October 2024, and 18% and 24% for all assets from that date. Business Asset Disposal Relief follows its own dates (10% to 5 April 2025, 14% from 6 April 2025, then 18% from 6 April 2026), and the annual exempt amount is £3,000 for each of those years. The free calculators use the rates in force today. Tests run sales on either side of each change date.
• The 60-day property deadline. The reporting-deadline checker counts 60 days from completion for UK residential property and is tested at the boundary days; sales completed before 6 April 2020 are pointed to Self Assessment instead.
• Worked examples are recalculated. A test recalculates the examples on our worked examples page and in guides such as private residence relief, losses, divorce and non-residents with the calculator itself, so a figure on the page that no longer matches the engine fails the test.
• Property values come from HM Land Registry. Past sale prices come from Land Registry's Price Paid data, and where a tool estimates a past value it uses the UK House Price Index and labels the result as an indexed estimate, not a valuation. HMRC can ask for a formal valuation, for example for an inherited home.
• Announced is not law. Changes announced in a Budget but not yet legislated are labelled as announced, with the date they would apply, and are not used in the main calculation until they take effect.

Accuracy and sourcing

• Rates, thresholds and legislative references are checked against official HMRC and GOV.UK sources.
• Guides and calculators are reviewed and updated when tax-year assumptions change.
• We prioritise factual accuracy and plain British English over marketing language.
• We do not provide personal financial or legal advice.
• Every page should be useful without requiring JavaScript for core explanatory content.

How we research and write content

• Content is written in plain British English and reviewed for practical readability by a UK taxpayer audience.
• Calculator assumptions and written guide explanations are reviewed together so tool logic and editorial content remain consistent.
• We prefer worked examples, rate comparisons and actionable guidance over generic definitions.
• We update titles, assumptions and internal links when tax-year rules change or when a page's stated purpose becomes inaccurate.
• Sources used are linked and listed on the sources page. Methodology details are on the methodology page.

Commercial relationships and editorial independence

Some pages on this site may include links to third-party tools or services - for example, tax advisory or investment platforms. Where those links are affiliate links, they are disclosed clearly on the relevant page. We may receive a commission if a reader purchases through an affiliate link, at no extra cost to them.

• This site may show advertising from Google AdSense. Advertisers do not choose or review what we publish, and adverts are kept away from our paid pack pages and downloads.
• Commercial relationships do not influence the factual content of our guides or calculator logic.
• Product descriptions are factual summaries based on publicly available information - they are not endorsements.
• We do not accept payment in exchange for editorial coverage or favourable placement.
• Readers should always check provider pricing, features and terms directly before making a decision.

Corrections and feedback

If you find a factual error in a guide, a calculation assumption that appears incorrect, or content that does not reflect the current tax year, please contact us via the contact page. We review all substantive correction requests and update pages where appropriate.

Last reviewed: 29 October 2026. Applies to 2026/27 content.