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)
Our calculators and guides are checked against official HMRC and GOV.UK publications. The primary sources we review for 2026/27 Capital Gains Tax figures are listed below. Where a page relies on a specific figure, that source is also linked on the page itself.
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.
Written and reviewed by James Whitfield and the UKCapitalGainsTaxCalculator editorial team.
Every figure is checked against current HMRC and GOV.UK guidance and reviewed for the 2026/27 tax year. We explain how the tax works in plain English with worked examples, not just numbers. Editorial standards · Sources · About us