Sources - UKCapitalGainsTaxCalculator.co.uk

Rates and allowances

• GOV.UK - Capital Gains Tax rates
• GOV.UK - CGT rates and allowances
• GOV.UK - Tax-free allowances (annual exempt amount)
• GOV.UK - Income Tax rates and bands (used for the basic/higher-rate band split)

Property, shares and crypto

• GOV.UK - Tax when you sell property
• GOV.UK - Report and pay CGT on UK property (60-day rule)
• GOV.UK - Private Residence Relief
• GOV.UK - Tax when you sell shares
• GOV.UK - Working out gains on shares (pooling and matching)
• GOV.UK - Tax on cryptoassets

Reliefs, losses and reporting

• GOV.UK - Business Asset Disposal Relief
• GOV.UK - Capital Gains Tax losses
• GOV.UK - CGT on gifts and transfers
• GOV.UK - Reporting and paying Capital Gains Tax
• HMRC - Capital Gains Manual

How we use these sources

Where a calculation is simplified or an assumption is made, that is stated on the relevant page and explained on the methodology page. All rates reflect the 2026/27 figures unless otherwise noted, and the 18%/24% rates that have applied since the October 2024 Autumn Budget. Our review and update process is set out in our editorial standards.