Hayes Accountants Capital Gains Tax Tax on Profilt when you sell an asset Tax on Profilt when you sell an asset CGT is separate from Income Tax CGT is separate from Income Tax Applies to : Propoerty , Shares , Crypto , Business assets Applies to : Propoerty , Shares , Crypto , Business assets CGT Rates 2026 Basic rate taxpayers : 10 % Higher rate taxpayers : 20 % Residential property : 18 % / 24 % Basic rate taxpayers : 10 % Higher rate taxpayers : 20 % Residential property : 18 % / 24 % losses can be carried forward $ 3 , 000 tax - free allowance for 2026 / 27 Annual Exemtion 1 2 CGT planning & calculation property & business disposals Read full guide : https : // hayes - accountants co uk / CGT planning & calculation property & business disposals Read full guide : https : // hayes - accountants co uk / services Hayes Accountants can provide