Capital Gains Tax. Done right.

The annual exempt amount is £3,000 for 2025/26 (down from £12,300 three years ago). Above that, residential property gains are taxed at 18% (basic rate) and 24% (higher rate). Other assets including shares are taxed at 18% and 24% following the October 2024 Budget alignment. Business Asset Disposal Relief gives a 14% rate on qualifying business disposals up to a £1m lifetime limit, rising to 18% from April 2026.

Yes. UK residential property disposals with a taxable gain must be reported and the CGT paid within 60 days of completion using HMRC's online service. Missing this triggers automatic penalties even if your full Self-Assessment is later spot on. We handle the 60-day return and the year-end reconciliation as one process so nothing falls through the gap.

PRR exempts the gain on your main home for the period you lived there plus the final 9 months. If you let the property out, lettings relief is now restricted to periods where you shared occupancy with the tenant — most landlords no longer qualify. We calculate the relief by ownership period and use of each room, which often recovers more relief than the rough 'fraction of years' approach.

You need to have held at least 5% of ordinary shares and voting rights for the 2 years before disposal, been an officer or employee throughout, and the company must be a trading company. The 14% rate (2025/26) applies up to a £1m lifetime limit. Common traps: too much cash on the balance sheet can taint trading status, and recent share restructures can reset the 2-year clock. We screen for these before the sale completes.

Yes, where the asset can be split (shares, plots of land, a portfolio). Disposing in March and again in April uses two annual exempt amounts and potentially two basic-rate bands. For couples, inter-spouse transfers before disposal also double up the allowance and can shift gain to the lower-rate spouse. We model the saving against any transaction or market-timing risk before recommending it.