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Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties

• What you pay it on

  You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…

• Work out your gain

  Your gain is usually the difference between what you paid for your…

• Businesses

  You may get tax relief if you sell property that you use for business.…

• Selling overseas property

  You pay Capital Gains Tax when you ‘dispose of’ overseas property if…

Use the IHT406 with form IHT400 to give details of any National Savings and Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death.

Use forms C1 and C2 to apply for confirmation if the person who died lived in Scotland.

When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit

Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.

Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs.

Find out if you need to apply for probate to deal with the estate of someone who’s died. Discover how to apply for probate or letters of administration and what to do if there’s no will.

Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief

Find and use tools and calculators that will help you work out your tax.

• Updated: 27 May 2025

Use the IHT402 with form IHT400 to transfer any unused nil rate band from the deceased spouse or civil partner to the deceased's estate.