Capital Gains Tax Accountant for Individuals & Businesses

Capital Gains Tax is a tax on the profit made when you sell or dispose of an asset that has gone up in value. It applies to the gain, not the full amount you receive from the sale.

The amount of Capital Gains Tax you pay depends on the type of asset and your taxable income. The applicable rate will vary depending on your circumstances.

Not always. In many cases, your main residence may qualify for Private Residence Relief, which can reduce or eliminate the gain. However, this depends on your individual circumstances.

No. Capital Gains Tax is not always charged at 20%. The rate depends on the type of asset and your taxable income.

For individuals, the main Capital Gains Tax rates from 6 April 2026 are generally 18% and 24%, depending on how much of the gain falls within the available basic-rate band. Different treatment can apply to particular reliefs and circumstances.

Capital Gains Tax may potentially be reduced by considering allowable acquisition and disposal costs, qualifying capital improvement costs, available capital losses, the Annual Exempt Amount and any tax reliefs that apply to the disposal. The available treatment depends on the asset, the transaction and your individual circumstances.

Where possible, it can be useful to review the tax position before completing a disposal because some planning options depend on the timing and structure of the transaction. Our Personal Tax Planning service can support you with the wider tax implications before a transaction takes place.

A gain made when selling or transferring a buy-to-let property, second home or other rental property may be subject to Capital Gains Tax. The calculation can take account of the original purchase price, certain buying and selling costs, qualifying capital improvements, allowable losses and any available reliefs.

Our accountants for landlords and property owners can also support you with rental accounts, property income and wider landlord tax obligations.

Some taxable gains must be reported through a Self Assessment tax return. A disposal of UK residential property may also need to be reported separately through HMRC’s Capital Gains Tax on UK property service.

Where a separate property report is required, UK residents generally need to report and pay any Capital Gains Tax due within 60 days of completion. If you are already registered for Self Assessment, you may also need to include the disposal in your tax return.

Our Self Assessment accountants can help determine what needs to be reported and prepare the relevant return.

An accountant can review the timing of a disposal, allowable costs, capital losses, ownership arrangements and any reliefs that may apply. The available options depend on the asset, the transaction date and your wider tax position.

Early advice is usually more useful than waiting until after the asset has been sold or transferred. Our personal tax planning service can help you consider the wider tax consequences before completing a transaction.

HMRC may ask for information supporting a Capital Gains Tax calculation, including purchase and sale documents, valuations, improvement costs, ownership details, losses and relief claims.

Where a return contains an error or HMRC has opened an enquiry, it is important to review the calculation and supporting evidence carefully. We provide support with HMRC tax enquiries relating to Capital Gains Tax and other tax matters.