Capital Gains Tax Accountants London
Capital Gains Tax accountants in London helping property owners, investors and business owners understand their gains, calculate potential tax liabilities and meet HMRC reporting deadlines.
Whether you are selling a buy-to-let property, disposing of shares or exiting a business, ATA can help organise the figures, identify relevant reliefs and prepare the appropriate UK tax reporting.
Capital Gains Tax advice and reporting support
Capital Gains Tax (CGT) can arise when you sell, transfer or otherwise dispose of an asset that has increased in value. Our London-based tax team supports clients with calculations, records and returns, while considering relevant reliefs and deadlines.
Property Capital Gains Tax
Gain calculations for buy-to-let properties, second homes, inherited property and relevant private residence relief considerations.
Explore property tax support →60-Day UK Property CGT Returns
Help determining whether a UK property disposal must be reported through HMRC’s property CGT service, and preparing the relevant figures.
Official reporting guidance ↗Shares and Investment Gains
Support with disposals of shares and investments, allowable costs, share-matching rules and loss relief where applicable.
Business Disposal & BADR
Tax calculations and eligibility reviews for business sales, share disposals and potential Business Asset Disposal Relief.
Check BADR eligibility ↗Gifts, Transfers & Reliefs
Review of disposals by gift, transfers, relevant hold-over reliefs and the tax effect of transferring qualifying assets.
Self Assessment & CGT
Reporting chargeable gains, allowable losses and supporting calculations through the appropriate Self Assessment disclosures.
View wider tax services →Capital Gains Tax rates and allowances for 2026/27
For disposals from 6 April 2026, the standard CGT rates for individuals are generally 18% and 24%, depending on the gain and taxable income. Special cases, reliefs and exceptions may change the calculation.
Business Asset Disposal Relief: qualifying gains from disposals on or after 6 April 2026 are charged at 18%. Eligibility conditions and the lifetime limit apply. The amount of tax payable cannot be confirmed from the headline rate alone.
Source: HMRC CGT rates and allowances. Figures relate to the tax year beginning 6 April 2026 and may need review for later years.
How is a Capital Gain calculated?
Capital Gains Tax is generally charged on a taxable gain, rather than the full proceeds received. The calculation may involve the acquisition cost, incidental transaction costs, eligible enhancement expenditure, losses and reliefs.
- Establish the acquisition date, value and allowable costs.
- Identify sale proceeds and the disposal date.
- Review allowable enhancement and transaction costs.
- Consider available losses, exemptions and reliefs.
- Apply the appropriate CGT rates and determine reporting.
Some cases need specialist valuation evidence or more detailed analysis, particularly gifts, connected-party disposals and complex shareholdings.
Illustrative property gain
Sale proceeds: £350,000
Acquisition cost: £250,000
Illustrative eligible costs: £15,000
Indicative gain before losses, reliefs and the annual exempt amount:
£85,000
Example only; does not represent tax payable and assumes costs are deductible. Actual treatment depends on supporting evidence and circumstances.
When must Capital Gains Tax be reported?
Usually within 60 days
Where a property CGT return is required, UK residential property gains generally must be reported and the tax paid within 60 days of completion.
Usually through Self Assessment
Other gains may need to be included on the Self Assessment return for the relevant tax year, subject to reporting requirements.
Special UK property rules
Non-residents generally must report disposals of UK land or property even if no tax is payable. Check the exact rules and deadline.
See HMRC reporting and payment deadlines. A property return may still need to be reflected in Self Assessment.
Explore specialist Capital Gains Tax topics
Use this main CGT hub as the starting point. As ATA publishes dedicated guides and service pages, the topics below can link directly to them.
Property CGT & 60-Day Returns
Disposals of rental property, second homes and other UK residential property.
Existing property services →Business Asset Disposal Relief
Business exits, share disposals and the conditions for BADR.
HMRC BADR rules ↗Shares, Gifts & Hold-Over Relief
Planning and reporting issues arising from gifts of assets, shares and family transfers.
HMRC business reliefs ↗Capital Gains Tax FAQs
Do I pay CGT when I sell my main home?
Often no, if the disposal qualifies fully for Private Residence Relief. A partial charge can arise in some circumstances, including periods of non-qualifying use.
Do I have to report a property sale within 60 days?
For a UK resident, a UK residential property disposal generally requires a 60-day return if tax is payable. Non-residents have wider UK property reporting requirements. The deadline is linked to completion, not exchange.
How much Capital Gains Tax will I pay in 2026/27?
Most individuals pay 18% or 24% on taxable gains depending on their income and available basic-rate band. The £3,000 annual exempt amount may reduce taxable gains, subject to eligibility.
Can losses reduce my Capital Gains Tax?
Allowable capital losses may be set against chargeable gains, subject to claim and reporting rules. Their availability and timing need to be checked.
What if I gift a property or shares instead of selling them?
A gift can still be a disposal for CGT purposes, potentially measured at market value. Certain transfers or qualifying gifts can receive special treatment or relief.
Can ATA help with Business Asset Disposal Relief?
ATA can assist with organising the disposal facts, reviewing the UK tax treatment, producing calculations and identifying where specialist input is appropriate. Relief is not automatic.
Can my CGT liability be included in Self Assessment?
Many disposals are reportable through Self Assessment, but a separate UK property CGT return may also be due within 60 days. Filing Self Assessment alone does not replace that earlier obligation.
Connected accounting and tax support
HMRC CGT resources
Capital Gains Tax overview ↗Rates and annual exempt amount ↗Report and pay CGT ↗Business Asset Disposal Relief ↗Need a Capital Gains Tax accountant in London?
Tell ATA what you are selling or transferring, when the transaction took place, the approximate values and whether a deadline is approaching. We can assess the information required and confirm the appropriate next steps.
General information only. Tax rules and reliefs depend on your facts and the relevant tax year.