UK CGT Calculator

Per HMRC, BADR (formerly Entrepreneurs' Relief) reduces CGT on qualifying business disposals to a flat 18% for 2026-27. The lifetime limit is £1 million in qualifying gains.

To qualify, you must: hold at least 5% of ordinary shares and voting rights; be an employee or officer of the company; and have met these conditions for at least 2 years before disposal.

Per HMRC, PRR exempts gains on your main home from CGT, provided it was your only or main residence throughout the entire ownership period, was not used to produce income (e.g. let out), and the grounds do not exceed half a hectare.

The final 9 months of ownership always qualifies for PRR. Partial PRR applies if you let the property, used it for business, or were absent for periods.

Yes — entirely. Per HMRC, all gains within an ISA (Stocks & Shares, Lifetime, Innovative Finance) or a SIPP / pension are fully outside the CGT regime, regardless of size.

The annual ISA allowance for 2026-27 is £20,000. SIPP contributions attract income tax relief and grow CGT-free. Gains held within an ISA or SIPP fall entirely outside CGT, regardless of the £3,000 Annual Exempt Amount level.

Yes. Per HMRC, transfers between spouses and civil partners living together are treated as no-gain/no-loss disposals — no CGT arises at transfer. The recipient inherits the original cost base.

Unmarried cohabiting couples do not benefit — transfers are at market value with full CGT. On separation, no-gain/no-loss treatment extends for up to 3 years after the tax year of separation, or indefinitely under a formal divorce agreement.

Per HMRC, no CGT is payable when you inherit an asset. Your cost base is the market value at the date of death. CGT applies only when you later dispose of the asset, calculated on the gain since that date-of-death valuation.

Personal representatives have a full £3,000 AEA for the year of death and the following 2 tax years.

Per HMRC, personal possessions (called "chattels") with disposal proceeds of £6,000 or less are exempt from CGT. This covers items like furniture, jewellery, paintings, and antiques.

If proceeds exceed £6,000, marginal relief may limit the chargeable gain. Cars are entirely exempt from CGT, regardless of value. Sets of items (e.g. a pair of vases) are treated as a single asset.

Yes. Per HMRC, any gain on a UK residential property that is not your main home is subject to CGT at 18% (basic rate band) or 24% (higher rate). Your gain = sale proceeds minus allowable costs (purchase price + SDLT + legal fees + capital improvements + disposal costs).

You must report the gain and pay CGT within 60 days of completion using HMRC's online service — even if you have no Self Assessment registration.

Per HMRC, when you make a chargeable gain on a UK residential property, you must report it and pay an amount on account within 60 days of completion (not exchange).

Penalties: automatic £100 for late filing; additional £300 (or 5% of tax) after 6 months and again after 12 months; interest accrues on unpaid tax. If full PRR applies (no CGT due), no 60-day report is needed.

Per HMRC, if a property was your main home for part of ownership, you claim partial PRR. The relief covers: the period you lived there + the final 9 months of ownership (regardless of use during those 9 months).

Lettings Relief was significantly curtailed in April 2020 — it now only applies where you were in shared occupancy with the tenant during the letting period.

Per HMRC, your CGT cost base is the market value at the date of death. CGT is then calculated on any gain from that value when you eventually sell.

If the inherited property was the deceased's main home and you sell it within 2 years of death, a PRR-style exemption may be available. Non-resident beneficiaries inheriting UK property face UK CGT on any subsequent disposal.

Yes. Per HMRC, non-UK residents are subject to Non-Resident Capital Gains Tax (NRCGT) on disposals of UK residential and commercial property and on indirect disposals of property-rich entities.

Non-residents must file a return within 60 days of completion, regardless of whether a gain or loss arose. The standard 18% / 24% rates apply, with the £3,000 AEA generally available.

Yes. Per HMRC, cryptoassets are treated as property for tax purposes. Every disposal is a CGT event — selling for sterling, trading one crypto for another, using crypto to buy goods or services, or gifting crypto.

The £3,000 Annual Exempt Amount applies before CGT is charged. Standard CGT rates of 18% or 24% apply based on income band.

Per HMRC, UK tax uses a Section 104 pooling rule: each token or share type has one averaged cost pool. All acquisitions are averaged into a single pool, and each disposal uses the average pool cost.

Two anti-avoidance rules take priority over the pool: the same-day rule (matches same-day purchases against sales) and the 30-day "bed and breakfasting" rule (matches purchases within 30 days after a sale).

Per HMRC, staking rewards are generally treated as miscellaneous income at the time of receipt, valued in sterling at the market rate on that date. They are not CGT at receipt.

When you later dispose of those tokens, CGT applies on any change in value since receipt — with the cost base being the sterling income value at receipt.

Yes. Per HMRC, every disposal of shares (including ETFs and OEICs outside an ISA or SIPP) is a CGT event. Your gain = disposal proceeds minus pool cost base (purchase price + dealing commission), using the Section 104 pool.

Dividends are income — separate from CGT, with their own £500 dividend allowance in 2026-27. CGT is reported via Self Assessment by 31 January following the tax year end.

Per HMRC, it issues formal information notices to UK and international cryptocurrency exchanges, requiring data on UK users — including transaction history, wallet addresses, and identity details.

This data feeds into HMRC's Connect analytics system, which cross-references against Self Assessment returns. HMRC has sent nudge letters to thousands of investors and can issue assessments going back 6 years (or 20 years for deliberate non-disclosure).