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

• What you pay it on

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

• Work out your gain

  You’ll need to work out your gain to find out whether you need to pay…

• Selling shares in the same company

  There’s a different way of working out your cost if you’ve sold the same…

• Investment clubs

  You work out your gain differently if you’ve bought and sold shares…

• Tax relief

  You may be able to reduce or delay the amount of Capital Gains Tax you…

How to report and pay Capital Gains Tax (CGT).

• What you need to do

  How you report and pay your Capital Gains Tax depends whether you sold: a…

• If you sold a property in the UK on or after 6 April 2020

  You must report and pay any Capital Gains Tax due on UK residential…

• If you have other capital gains to report

  If your capital gain is not from a UK residential property sold after 6…

• Ways to pay

  You’ll need your 14-character Capital Gains payment reference number…

What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.

• Overview

  Capital Gains Tax is a tax on the profit when you sell (or ‘dispose of’)…

• What you pay it on

  You pay Capital Gains Tax on the gain when you sell (or ‘dispose of’):…

• Capital Gains Tax allowances

  You only have to pay Capital Gains Tax on your overall gains above your…

• Gifts to your spouse or charity

  There are special rules for Capital Gains Tax on gifts or assets you…

• Work out if you need to pay

  You need to pay Capital Gains Tax when you sell an asset if your total…

• Reporting and paying Capital Gains Tax

  You do not get a bill for Capital Gains Tax. You must work out if your…

• Capital Gains Tax rates

  You may pay a different rate of tax on gains from residential property…

• If you make a loss

  You can report losses on a chargeable asset to HM Revenue and Customs…

• Record keeping

  You need to collect records to work out your gains and fill in your tax…

• Market value

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

What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain

• Updated: 14 June 2019

Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief.

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

Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.

How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.

• Updated: 4 March 2026

Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount.

• Updated: 16 May 2025