Capital Gains Tax

Capital Gains Tax on property, shares, crypto, and business sales.

CGT calculations done properly, reliefs identified before you complete, and the 60-day property return filed on time. From a single share sale to a full business exit.

What's covered

What we handle on the CGT side.

CGT looks simple until you start working out the base cost on shares bought in tranches, or claiming BADR on a sale that triggered three years ago. We handle the messy bits.

Property Disposals

Second homes, buy-to-let, inherited property, and FHL disposals. Private Residence Relief, lettings relief where it still applies, and the 60-day return prepared and filed.

Share and Fund Sales

Quoted shares, unquoted shares, EIS/SEIS exits, employee share scheme disposals, and unit trusts. Share-pooling, bed-and-breakfasting rules, and matching rules applied properly.

Cryptocurrency Gains

Exchange exports turned into HMRC-compliant gain calculations. Coin-to-coin trades, staking, DeFi, NFTs, and lost or stolen assets all treated correctly under the share-pooling rules.

Business Asset Disposal Relief

Pre-sale review to confirm BADR conditions are met, advice on share restructuring if they aren't, and the relief properly claimed on disposal. £1m lifetime limit tracked across all your previous claims.

60-Day Property Returns

The UK Property Account return prepared and filed within the 60-day window after completion. Estimated CGT calculated, paid, and reconciled to the year-end self-assessment.

Pre-Disposal Planning

Use of annual exempt amounts, inter-spouse transfers, timing across tax years, gift relief, and rollover or holdover claims. The savings are nearly always in what you do before you sell.

Who CGT work typically helps.

CGT tends to arrive in lumps — one large disposal rather than a steady annual liability. These are the three patterns we see most.

Landlords and Second-Home Owners

Buy-to-let landlords, accidental landlords, and people selling a second property under a tight 60-day deadline.

Business Owners Selling Up

Directors selling shares in their own company, MBOs, EOT sales, and asset sales of the trade and goodwill.

Investors and Crypto Holders

People with shares, funds, EIS/SEIS investments, or crypto portfolios who need accurate gain calculations and proper reporting.

How we approach a CGT disposal.

01 — Review

Look before you sell

Get involved before completion where possible. The biggest savings come from structuring decisions made pre-disposal.

02 — Calculate

Build the numbers

Base cost, allowable expenses, improvements, and any prior part-disposals. With full workings shown.

03 — Claim

Apply the reliefs

PRR, BADR, gift relief, rollover, EIS reinvestment, and the annual exempt amount. Whatever fits your situation.

04 — File

Report on time

60-day return for UK residential property, gains pages on self-assessment for everything else. No missed deadlines.

Frequently asked questions about UK Capital Gains Tax

When do I need to pay Capital Gains Tax?

CGT is due when you dispose of an asset for more than you paid for it, and the total gain in the tax year is above the annual exempt amount. For UK residential property, a separate return and payment is due within 60 days of completion. For everything else, the gain is reported on your self-assessment return and paid by 31 January after the tax year ends.

What is Business Asset Disposal Relief?

BADR (previously Entrepreneurs’ Relief) reduces the CGT rate on qualifying business disposals to 14% from April 2025, rising to 18% from April 2026, subject to a £1 million lifetime limit. To qualify, you typically need a 5% shareholding in a trading company and a director or employee role for at least two years. The rules have several traps, so it’s worth reviewing well before you sell.

Do I have to pay CGT on cryptocurrency?

Yes. HMRC treats crypto as an asset for CGT purposes. Every disposal — selling, swapping one coin for another, or using it to buy something — is potentially a chargeable event. We work from exchange exports to build accurate cost-basis records using the share-pooling rules, then report gains on your tax return.

What are the current CGT rates?

From October 2024, the main CGT rates are 18% within the basic rate band and 24% above it, applying to most assets including shares and other property. Residential property gains are also taxed at 18% and 24%. BADR-qualifying business disposals are taxed at 14% from April 2025. Rates change regularly, so we always confirm the current position before signing off a calculation.

What's the 60-day property return?

If you dispose of UK residential property and there’s a CGT liability, you must file a separate UK Property Account return and pay the estimated tax within 60 days of completion. This applies to second homes, buy-to-let properties, and inherited property where it’s not your main home. We can prepare and file these quickly to keep you within the deadline.

Got a disposal coming up?

Book a free 30-minute call. The sooner we look at it, the more options stay on the table.