Calculate UK Capital Gains Tax — HMRC-aligned formulas (accountant-reviewed)
✅ HMRC-Compliant & Accountant-Verified
🎯 Current UK Capital Gains Tax Rates (summary)
📈 General Assets
10%/20% → 18%/24%
10/20 before 30 Oct 2024, 18/24 from 30 Oct 2024
🏠 Residential Property
18%/28% → 18%/24%
Property higher rate was 28% pre-30 Oct 2024; reduced to 24% after 30 Oct 2024
💼 Carried Interest
28% → 32%
Flat rate regardless of income bands (32% from 6 Apr 2025)
🚀 Investor Relief
10% → 14% → 18%
Subject to £10,000,000 lifetime gains cap (per accountant note)
📊 Enter Your Details
💰 Tax Calculation Breakdown
🧮 Step-by-Step Formula
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⚠️Investor Relief Lifetime Limit
Investor Relief is subject to a £10,000,000 lifetime gains cap (per accountant note). This limits the total amount claimable under this relief across your lifetime.
📋 Important Information & Disclaimers
This calculator assumes no other capital gains in the tax year (as specified by Zmartly's accountant).
Trusts receive half the Annual Exempt Amount available to individuals (£1,500 vs £3,000).
Residential Property higher rate was 28% prior to 30 Oct 2024 and reduced to 24% from 30 Oct 2024.
General Asset rates were 10%/20% before 30 Oct 2024 and 18%/24% from 30 Oct 2024.
Carried Interest and Investor Relief are taxed at flat rates regardless of income bands (subject to lifetime caps where applicable).
All calculations use the CGT basic rate band of £37,700 (income tax band £50,270 minus personal allowance £12,570).
This calculator is for guidance purposes only and should not be used for final tax liabilities.