Guides

Capital Gains Tax Guides 2026/27

In-depth guides to UK capital gains tax rules, rates and planning for 2026/27. Including property, shares, allowances, Scotland and business disposal relief.

Guide
How to Calculate Capital Gains Tax
Step-by-step guide: gross gain, losses, AEA, band split and rates for 2026/27.
Guide
CGT Rates 2026/27 — 18% & 24%
Full guide to current CGT rates, what changed in October 2024 and how rates are applied.
Guide
CGT Allowance 2026/27 — £3,000 AEA
How the £3,000 annual exempt amount works, how it was cut from £12,300 and planning tips.
Guide
CGT on Property UK 2026/27
18%/24% rates on second homes, buy-to-let and inherited property. Allowable costs, 60-day rule and planning.
Guide
CGT on Shares UK 2026/27
18%/24% rates on shares outside ISAs. Section 104 pool, 30-day rule and bed-and-ISA strategy.
Guide
The CGT 30-Day Rule Explained
How the bed-and-breakfast rule works, when it applies, and how to plan around it (including the ISA exception).
Guide
Business Asset Disposal Relief (BADR)
18% CGT rate on qualifying business gains up to £1m lifetime (from April 2026). Conditions, risks and worked example.
Guide
CGT in Scotland 2026/27
How Scottish income tax thresholds interact with UK CGT rates. Worked examples for Scottish taxpayers.
Guide
CGT on Inherited Property
How CGT works when you sell inherited property, using probate value as your base cost.
Guide
CGT on Buy-to-Let Property
CGT rates and rules for landlords selling buy-to-let properties in 2026/27.
Guide
Capital Gains Tax Losses
How to use capital losses to reduce your CGT bill, including carrying forward.
Guide
CGT Reporting Deadlines
The 60-day rule for residential property disposals and Self Assessment deadlines.
Guide
CGT for Basic-Rate Taxpayers
How CGT works if your income stays within the basic-rate band.
Guide
CGT on a Second Home
CGT on selling a second home or holiday property, including the 60-day reporting rule.
Guide
CGT on a Business Sale
Business Asset Disposal Relief (BADR) at 18% and how it reduces CGT on business sales.
Guide
CGT for Higher-Rate Taxpayers
How CGT works when all your income is above £50,270 and you pay 24% on all gains.
Guide
CGT for Higher-Rate Taxpayers — Full Guide
How income interacts with CGT, worked example at £60k income, partial-rate band scenarios and planning options.
Guide
CGT on Gifts
CGT on gifted assets including gifts to children and hold-over relief for business assets.
Guide
CGT Record Keeping
What records to keep for HMRC, for how long, and what happens if you lose them.