The 2025-26 UK tax year runs from 6 April 2025 to 5 April 2026. Here are the key CGT figures and rules you need to know for your HMRC self-assessment return.
The CGT rates on shares and securities were increased in the Autumn 2024 Budget, effective from 30 October 2024. The new rates apply to all disposals in the 2025-26 tax year:
| Taxpayer | Rate (from Oct 2024) | Previous Rate |
|---|---|---|
| Basic rate | 18% | 10% |
| Higher / additional rate | 24% | 20% |
Your rate depends on whether your total income (including gains) falls within the basic rate band (up to £50,270 for 2025-26) or above it.
The Annual Exempt Amount (AEA) for 2025-26 is £3,000. This is unchanged from 2024-25. You only pay CGT on gains above this threshold.
Unused AEA cannot be carried forward to future tax years.
You must report capital gains on your Self Assessment tax return if:
The deadline to submit your 2025-26 Self Assessment and pay any CGT due is 31 January 2027 (for online returns).
HMRC requires shares to be matched in a specific order to prevent tax avoidance:
Our calculator applies all three rules automatically. Read our full CGT guide for detailed explanations.
Upload your brokerage activity files. Our free calculator applies all HMRC rules and generates an HMRC-ready report for your self-assessment return.
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