Guides

Capital Gains Tax Guides 2026/27

In-depth guides to UK capital gains tax rules, rates and planning for 2026/27.

CGT on Inherited Property

How CGT works when you sell inherited property, using probate value as your base cost.

CGT on Buy-to-Let Property

CGT rates and rules for landlords selling buy-to-let properties in 2026/27.

Capital Gains Tax Losses

How to use capital losses to reduce your CGT bill, including carrying forward.

CGT Reporting Deadlines

The 60-day rule for residential property disposals and Self Assessment deadlines.

CGT for Basic-Rate Taxpayers

How CGT works if your income stays within the basic-rate band.

CGT on a Second Home

CGT on selling a second home or holiday property, including the 60-day reporting rule.

CGT on a Business Sale

Business Asset Disposal Relief (BADR) at 14% and how it reduces CGT on business sales.

CGT for Higher-Rate Taxpayers

How CGT works when all your income is above £50,270 and you pay 24% on all gains.

CGT for Higher-Rate Taxpayers — Full Guide

How income interacts with CGT, worked example at £60k income, partial-rate band scenarios and planning options.

CGT on gifted assets including gifts to children and hold-over relief for business assets.

CGT Record Keeping

What records to keep for HMRC, for how long, and what happens if you lose them.