Capital Gains Tax
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Capital Gains Tax
- Home
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- Capital Gains Tax
What is Capital Gains Tax?
Capital Gains Tax (CGT) is charged on the profit — or chargeable gain — made when a person disposes of an asset that has increased in value. It is the gain that is taxed, not the total amount received, and liability typically arises on the disposal of assets such as residential and buy-to-let property, shares and investment portfolios, business assets, and increasingly, cryptoassets.
A disposal can mean a sale, but it can also include gifting an asset, exchanging it, or transferring ownership in certain circumstances such as divorce settlements. Where the disposal proceeds (after allowable costs) exceed the acquisition cost, a chargeable gain arises. Where they fall short, the result is an allowable loss, which can often be set against other gains in the same tax year or carried forward to reduce future CGT liability.
CGT is primarily a tax on individuals: it applies to sole traders, partners, trustees and personal representatives administering an estate. Companies do not pay Capital Gains Tax on disposals — their gains are instead brought into account under Corporation Tax — which is an important distinction to get right when working out your CGT position, depending on whether you operate as a company or as a sole trader, partnership or individual.
Benefits of Working With a CGT Specialist
Time Savings During Peak Season
Get your CGT calculation handled during the December–January Self-Assessment crunch and property transaction spikes, without the wait.
Access to Specialists Without Overheads
Get dedicated CGT expertise on your side, without needing to become a tax expert yourself.
Reduced Risk of Costly Errors
Specialist review reduces the likelihood of miscalculations that lead to HMRC enquiries, penalties or unexpected tax bills.
Scalable Capacity
Whether you have one property disposal or several in the same year, we scale our support to match — without you needing to plan around it.
Faster Turnaround for Time-Sensitive Filings
Meet the 60-day CGT property reporting deadline reliably, even when your sale completes close to other deadlines.
Focus on Higher-Value Advisory Work
Free up your own time from repetitive computation work, so you can focus on running your business.
Cost Efficiency
Get specialist-level CGT expertise, without the cost of hiring a tax adviser on your own payroll.
Confidentiality & Data Security
Client data is handled through GDPR-compliant, secure processes at every stage of the engagement.
Why Choose Us
Dedicated UK CGT Specialists
We focus on Capital Gains Tax, maintaining current knowledge of HMRC guidance and each year's Finance Act changes.
End-to-End Service
From initial data gathering through to computation and SA108 preparation-ready output, we manage the full workflow.
Clear Turnaround SLAs
Agreed timeframes give you certainty over delivery, particularly for 60-day property reporting cases.
Direct Access to Your Accountant
You work directly with the specialist handling your case, not a call centre or account manager relay.
Transparent, Flexible Pricing
Per-case, retainer or volume-based pricing models are available, agreed upfront with no hidden costs.
A Single Point of Contact
A dedicated account manager handles your case, so you're never chasing a different contact for every query.
Fields and Aspects of Capital Gains Tax We Cover
Residential Property Disposals
Full computation and preparation support for the 60-day CGT property return, including allowable costs, Private Residence Relief apportionment, and completion-date deadline tracking so nothing is filed late.
Buy-to-Let & Additional Properties
Second homes and investment property disposals, with allowable cost and relief review, including improvement expenditure, letting history, and correct treatment where a property has changed use during ownership.
Shares & Investment Portfolios
Share matching and pooling under the Section 104 holding rules, covering multiple acquisitions, bed-and-breakfasting restrictions, and disposals across mixed portfolios and platforms.
Business Asset Disposals
Computation of gains on the sale or closure of a business, with a full assessment of Business Asset Disposal Relief eligibility and the qualifying conditions that must be met to secure it.
Cryptoasset Disposals
CGT treatment of cryptocurrency and token disposals in line with HMRC guidance, including staking, swaps, and disposals across multiple wallets or exchanges.
Gifts of Assets
Valuation and Gift Hold-Over Relief calculations for gifted business and personal assets, including market-value disposals between connected persons and the conditions relief depends on.
Trust & Estate CGT
Computations for trustees and personal representatives administering estates, including gains arising during administration and the interaction between CGT and the estate's other tax obligations.
Non-UK Resident CGT
Non-Resident Capital Gains Tax on UK property and other UK assets, including rebasing calculations and the specific reporting obligations that apply to overseas-resident disposals.
Divorce & Separation Transfers
CGT implications of asset transfers between separating spouses and civil partners, including the no-gain/no-loss window and timing considerations that affect the final tax position.
Loss Relief Tracking
Calculation and carry-forward tracking of allowable losses across tax years, ensuring historic losses are correctly claimed and offset against current or future chargeable gains.
Why Accurate CGT Calculation Matters
Getting a CGT computation wrong carries real consequences. HMRC can charge penalties and interest on late or incorrect payments, and repeated errors can trigger closer scrutiny of your wider tax affairs. Beyond the direct financial cost, mistakes can be stressful and time-consuming to put right — often the hardest cost to recover from.
Time pressure compounds the risk. UK residents disposing of residential property with a CGT liability must report and pay within 60 days of completion under HMRC’s UK Property Reporting service — a much tighter window than the annual Self-Assessment cycle, and one that leaves little room for recalculation if the first pass is wrong.
Several factors routinely add complexity to CGT work, including:
- Multiple disposals within the same tax year, each interacting with the Annual Exempt Amount and available reliefs
- Jointly-owned and mixed-use properties, where apportionment between owners and between residential/non-residential use must be calculated correctly
- Non-resident clients disposing of UK property or assets, bringing Non-Resident Capital Gains Tax rules into play
- Trust and estate CGT, with its own rates, exemptions and reporting obligations
- Share pooling and matching rules under the Section 104 holding, which govern how disposals from a mixed share portfolio are matched to acquisition costs
- Cryptoasset disposals, an increasingly common but often misunderstood area of CGT exposure
Our Process: How it Works
1 - Initial Consultation & Scope Agreement
We discuss your situation, the details of your disposal, and agree how we’ll work together and what to expect upfront.
2 - Secure Data Submission
You submit your disposal information through a secure, GDPR-compliant portal — no unsecured email attachments.
3 - Computation & Specialist Review
Our CGT specialists prepare the calculation and apply a second-review quality check before anything is returned to you.
4 - Quality-Checked Output Delivered
You receive a clear, reviewed computation, ready for your records or to pass to HMRC.
5 - Filing Preparation Support
We support preparation of SA108 supplementary pages or the 60-day property return, so you can file with confidence.
6 - Ongoing Support & Query Resolution
Our account manager remains available for follow-up queries, HMRC correspondence questions, or future disposals.