{"id":1361,"date":"2025-12-11T09:59:46","date_gmt":"2025-12-11T09:59:46","guid":{"rendered":"https:\/\/www.simplybusiness.co.uk\/\/knowledge\/business-tax\/capital-gains-tax\/"},"modified":"2026-04-27T11:03:56","modified_gmt":"2026-04-27T11:03:56","slug":"capital-gains-tax","status":"publish","type":"knowledge","link":"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/capital-gains-tax\/","title":{"rendered":"Capital gains tax \u2013 a guide for business owners"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">When you sell something that\u2019s increased in value, you may have to pay tax on the gain \u2013 this is known as capital gains tax (CGT).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You pay capital gains tax on different types of \u2018assets\u2019 when you dispose of them.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2018Disposing\u2019 often refers to selling the asset, but it can include gifting, swapping, or getting compensation for it too.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Read on to find out:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex has-2-columns\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#what-is\">what is capital gains tax and the capital gains tax allowance?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#when\">when do you pay capital gains tax?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#allowance\">what is the capital gains tax allowance?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#rates\">what are the capital gains tax rates?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#who\">who is required to pay capital gains tax in the UK?<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#report\">how to report and pay capital gains tax<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#calculate\">how to calculate capital gains tax<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#relief\">what are the tax reliefs for capital gains tax?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#tax-free\">what is the capital gains tax-free allowance?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#declare\">what happens if you don&#8217;t declare capital gains tax?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#faqs\">capital gains tax and allowance FAQs<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:35px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"what-is\">Capital gains tax at a glance<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you own an asset that\u2019s increased in value, you\u2019ve made a \u2018gain\u2019. And when you dispose of the asset, HMRC sees the gain as taxable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bear in mind it\u2019s the gain that\u2019s taxed, not the total you get for the asset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, if you buy an antique for \u00a36,000 and then sell it later for \u00a320,000, you pay capital gains tax on the \u00a314,000 gain.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The capital gains tax allowance, also known as the capital gains tax threshold, is the amount you can make in gains before having to pay tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The capital gains allowance has been gradually reduced in recent years, at \u00a33,000 for individuals.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"when\">When do you pay capital gains tax?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Capital gains tax applies when you dispose of different types of assets, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">personal possessions worth \u00a36,000 or more (for example, paintings and jewellery, but not your car)<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/capital-gains-tax-on-property\/\" data-type=\"knowledge\" data-id=\"25949\">property that\u2019s not your main home<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\">your main home, only if you\u2019ve been renting it out or using it for business<\/li>\n\n\n\n<li class=\"wp-block-list-item\">shares outside of individual savings accounts (ISAs) and personal equity plans (PEPs)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">business assets (including land, plant and machinery, and shares)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">There are different capital gains tax rates and allowances to keep in mind, which affect the overall amount you end up paying.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:35px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"allowance\">What is the capital gains tax allowance?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The current capital gains tax allowance for the 2026-27 tax years is \u00a33,000. This means that when you sell or dispose of an asset, you pay tax on the gain over \u00a33,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, you bought a painting for \u00a310,000 and sold it five years later for \u00a315,000. Your total gain would be \u00a35,000. Minus the \u00a33,000 tax-free allowance means your taxable gain would be \u00a32,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The CGT allowance for trusts in 2026-27 is \u00a31,500.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"rates\">What are the capital gains tax rates?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Capital gains tax rates differ depending on the income tax band you fall into (basic, higher, or additional rate). There are also different rates when you\u2019re selling property \u2013 read our comprehensive guide to <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/landlord-tax\/capital-gains-tax-on-property\/\" data-type=\"knowledge\" data-id=\"25949\">capital gains tax on property<\/a> for more information.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tax band<\/strong><\/td><td><strong>Tax rate on chargeable assets*<\/strong><\/td><\/tr><tr><td>Basic rate taxpayer<\/td><td>18%<\/td><\/tr><tr><td>Higher or additional rate taxpayer<\/td><td>24%<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Capital gains tax rates<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*excluding property<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These rates also apply to trustees or representatives of someone who\u2019s died.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even if you\u2019re a basic rate taxpayer, the CGT rate you pay depends on the size of your gain, because it could push you into higher rates.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<p class=\"wp-block-paragraph\">There\u2019s another rate for sole traders or partnerships whose gains qualify for <a data-type=\"knowledge\" data-id=\"1062\" href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/do-i-qualify-for-business-asset-disposal-relief\/\">business asset disposal relief<\/a> (formerly known as entrepreneurs\u2019 relief). This is a 18% capital gains tax rate on selling all or part of a business.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"who\"><strong>Who is required to pay capital gains tax in the UK?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Any UK taxpayer could have to pay CGT if they sell something for a profit. Whether you have to pay capital gains tax and how much you need to pay depends on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">what you\u2019re selling (some private possessions are exempt from CGT)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">your <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/income-tax-rates\/\" data-type=\"knowledge\" data-id=\"1464\">tax band<\/a> (basic rate, higher rate, or additional rate)<\/li>\n<\/ul>\n\n\n\n<div id=\"nba-body-001\">\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Some of the most common things people need to pay CGT on include second homes, <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/management\/sell-a-business\/\" data-type=\"knowledge\" data-id=\"1190\">selling a business<\/a>, or valuable possessions. As a result, business owners often have to pay CGT when they sell something.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"report\"><strong>How to report and pay capital gains tax<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you reported your capital gain as part of your <a href=\"\/knowledge\/business-tax\/self-employed-tax-changes\/\" data-type=\"knowledge\" data-id=\"1514\">Self Assessment tax return<\/a>, you\u2019ll need to pay at the same time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But if you reported your gain using HMRC\u2019s <a href=\"https:\/\/www.gov.uk\/report-and-pay-your-capital-gains-tax\/if-you-have-other-capital-gains-to-report\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">\u2018real time\u2019 capital gains tax service<\/a>, you can pay HMRC online.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can choose to pay with a credit or debit card, or you can approve a payment directly from your bank account. There\u2019s an extra charge if you pay with a corporate credit or debit card.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019d prefer to pay your capital gains tax by bank transfer or cheque, payment details can be found on the government website.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"calculate\">How to calculate capital gains tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important to know when to pay capital gains tax and how much you need to pay. Here are some relevant scenarios for how capital gains tax applies to businesses.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-how-to-calculate-capital-gains-tax-on-business-assets\"><strong>How to calculate capital gains tax on business assets<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sole traders and business partnerships pay capital gains tax when they sell all \u2013 or part of \u2013 a business asset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Limited companies pay <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/when-is-corporation-tax-due\/\" data-type=\"knowledge\" data-id=\"1592\">corporation tax<\/a> on profits, including income from selling assets, so capital gains tax doesn\u2019t apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The government website gives examples of business assets that capital gains tax applies to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">land and buildings<\/li>\n\n\n\n<li class=\"wp-block-list-item\">fixtures and fittings<\/li>\n\n\n\n<li class=\"wp-block-list-item\">plant and machinery (a digger, for instance)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">shares<\/li>\n\n\n\n<li class=\"wp-block-list-item\">trademarks<\/li>\n\n\n\n<li class=\"wp-block-list-item\">goodwill, including your business\u2019s reputation (HMRC sees this as quantifiable when you sell the business)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">To work out your taxable gain:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Calculate the profit:<\/strong> what\u2019s the difference between how much you paid for the asset and how much you sold it for? You can use the asset\u2019s market value in some situations, for example if it was a gift, or you sold it for less than it\u2019s worth to help the buyer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Subtract costs:<\/strong> these include fees for advertising the asset and money spent on improving the asset. There are some costs you can\u2019t deduct, like interest on a loan, or costs you can claim as <a data-type=\"knowledge\" data-id=\"1511\" href=\"\/knowledge\/self-assessment\/self-employed-expenses\/\">business expenses<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Deduct tax reliefs:<\/strong> tax reliefs can reduce the amount of capital gains tax you need to pay. These include business asset disposal relief, incorporation relief, business asset rollover relief, and gift hold-over relief (see more below).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-capital-gains-tax-calculator\">Capital gains tax calculator<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You can use a capital gains tax calculator, such as this one from <a href=\"https:\/\/taxscouts.com\/calculator\/capital-gains-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">TaxScouts<\/a>, to work out how much tax you need to pay on any assets you sell.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There\u2019s also plenty of useful CGT information on the <a href=\"https:\/\/www.gov.uk\/capital-gains-tax\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">government website<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Please use this article as a guide only. Make sure you get tax advice from a professional if you\u2019re unsure of anything when it comes to capital gains tax.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"relief\">What are the tax reliefs for capital gains tax?<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tax relief<\/strong><\/td><td><strong>What is it?<\/strong><\/td><td><strong>Who can use it?<\/strong><\/td><\/tr><tr><td>Business asset disposal relief (formerly Entrepreneurs\u2019 relief)<\/td><td>Reduced 18% rate on qualifying profits<\/td><td>Sole traders, business partners, or those with shares in a \u2018personal company\u2019<\/td><\/tr><tr><td>Incorporation relief<\/td><td>Delay paying CGT when transferring your business to a company<\/td><td>Those transferring a business in return for shares (you pay CGT when you sell shares)<\/td><\/tr><tr><td>Business asset rollover relief<\/td><td>Delay paying CGT when disposing of assets you\u2019ll replace<\/td><td>Those who buy the new asset within three years of disposing of the last one<\/td><\/tr><tr><td>Gift hold-over relief<\/td><td>Pay no CGT if giving an asset to someone \u2013 they pay CGT when disposing<\/td><td>You need to have used the asset when trading<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-free\"><strong>What is the <\/strong><strong>capital gains tax-free allowanc<\/strong><strong>e?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">You only have to pay capital gains tax on your total gains above the annual tax-free allowance of \u00a33,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemptions for capital gains tax include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">selling a property that\u2019s not your primary residence<\/li>\n\n\n\n<li class=\"wp-block-list-item\">gifts to your spouse, civil partner, or a charity<\/li>\n\n\n\n<li class=\"wp-block-list-item\">individual savings accounts (ISAs) and personal equity plans (PEPs)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">UK government gilts and Premium Bonds<\/li>\n\n\n\n<li class=\"wp-block-list-item\">lottery or betting winnings<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">When you inherit an asset, you don\u2019t usually have to pay capital gains tax. This is because inheritance tax is paid by the estate of the person who\u2019s died. If you later sell an asset you inherited, you may need to pay CGTWhat happens if you don&#8217;t declare capital gains tax?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are a range of penalties for missing your CGT filing deadline or late payment:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Reason<\/strong><\/td><td><strong>Penalty<\/strong><\/td><\/tr><tr><td>30 days late payment of CGT<\/td><td>5% of the tax due<\/td><\/tr><tr><td>6 months late payment of CGT<\/td><td>5% of outstanding tax<\/td><\/tr><tr><td>12 months late payment of CGT<\/td><td>5% of outstanding tax<\/td><\/tr><tr><td>Missing the filing deadline<\/td><td>\u00a3100<\/td><\/tr><tr><td>Missing the filing deadline by 3 months<\/td><td>\u00a310 a day for 90 days<\/td><\/tr><tr><td>Missing the filing deadline by 6 months<\/td><td>\u00a3300 penalty or 5% of the tax due (whichever is greater)<\/td><\/tr><tr><td>Missing the filing deadline by 12 months and deliberately concealing information<\/td><td>\u00a3300 penalty or 100% of the tax due (whichever is greater)<\/td><\/tr><tr><td>Missing the filing deadline by 12 months but not deliberately concealing information<\/td><td>\u00a3300 penalty or 70% of the tax due (whichever is greater)<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Capital gains tax late filing penalties<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Capital gains tax penalties for failing to notify HMRC are on the rise, according to research.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A freedom of information request by Financial Software Limited (FSL) found that there were 350 failure to notify penalties issued in the 2024-25 tax year, up from 1,665 in 2022-23.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s likely that the rise in people failing to notify HMRC is due to a significantly reduced CGT allowance.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"h-capital-gains-tax-4-key-takeaways\"><strong>Capital gains tax \u2013 4 key takeaways<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">When you sell an asset for a profit, you might need to pay capital gains tax<\/li>\n\n\n\n<li class=\"wp-block-list-item\">You pay CGT on everything above the first \u00a33,000 profit you make<\/li>\n\n\n\n<li class=\"wp-block-list-item\">Capital gains tax is charged at 18 per cent for lower rate tax payers and 24 per cent for higher rate taxpayers<\/li>\n\n\n\n<li class=\"wp-block-list-item\">You can reduce your capital gains tax bill by using allowances such as incorporation relief or business asset disposal relief<\/li>\n<\/ol>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"faqs\"><strong>Capital gains tax and allowance \u2013 FAQs<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Do you pay capital gains tax on shares?&nbsp;<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you buy or own shares that you sell after making a profit, it\u2019s likely you\u2019ll need to pay capital gains tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Generally, you\u2019ll pay CGT when selling:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">shares<\/li>\n\n\n\n<li class=\"wp-block-list-item\">units in a unit trust<\/li>\n\n\n\n<li class=\"wp-block-list-item\">bonds&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">However, it\u2019s important to note you won\u2019t pay CGT on:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">shares that are part of an individual savings account (ISA) or personal equity plan (PEP)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">UK government gilts, such as Premium Bonds<\/li>\n\n\n\n<li class=\"wp-block-list-item\">shares in employer Share Incentive Plans (SIPs)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">qualifying corporate bonds<\/li>\n\n\n\n<li class=\"wp-block-list-item\">employee shareholder shares&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you want to avoid paying CGT when selling shares, you can invest them into a tax-free product like a pension or ISA.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Can I use my <\/strong><strong>capital gains allowance<\/strong><strong> for investments?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you want to sell investments, you can use your tax-free investment allowance UK to reduce your capital gains tax bill.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-is-the-capital-gains-allowance-for-2026-27\"><strong>What is the capital gains allowance for 2026-27?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The annual capital gains tax allowance for 2026-27 is \u00a33,000.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-do-you-pay-capital-gains-tax-on-cryptocurrency\"><strong>Do you pay capital gains tax on cryptocurrency?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you buy and \u2018dispose\u2019 of cryptocurrency as a personal investment, you\u2019ll pay capital gains tax on the profits you make.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to HMRC, disposal includes selling tokens for money, exchanging tokens, using tokens to pay for things, or giving away tokens to another person.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are some cryptocurrency-specific \u2018allowable costs\u2019 that you can deduct from your gain. These include transaction fees, advertising fees, and valuations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Find out more about cryptocurrency pooling and capital gains tax in HMRC\u2019s manual.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-do-you-pay-capital-gains-tax-in-scotland\">Do you pay capital gains tax in Scotland?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Capital gains tax is collected in all parts of the UK. The rates and allowances for paying capital gains tax in Scotland align with the rest of the UK.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-useful-tax-guides-for-business-owners\">Useful tax guides for business owners<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/what-is-making-tax-digital\/\" data-type=\"knowledge\" data-id=\"1580\">What is Making Tax Digital \u2013 is your business ready?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/self-assessment\/self-assessment-deadline\/\" data-type=\"knowledge\" data-id=\"1509\">When is the Self Assessment deadline?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/self-assessment\/hmrc-penalties-for-self-assessment\/\" data-type=\"knowledge\" data-id=\"1399\">HMRC penalties for self assessment \u2013 a guide for the self-employed<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/personal-tax-account\/\" data-type=\"knowledge\" data-id=\"1495\">Personal tax account \u2013 how to set one up for your business<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-94e519ba wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--80);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--80);padding-left:var(--wp--preset--spacing--40)\">\n<h3 class=\"wp-block-heading has-text-align-center\" id=\"readytosetupyourcover\">Looking to protect your business?<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Understanding capital gains tax is a key for business owners and so is having the right insurance cover. We\u2019re one of the UK\u2019s biggest <a href=\"https:\/\/www.simplybusiness.co.uk\/business-insurance\/\" data-type=\"page\" data-id=\"5152\">business insurance<\/a> providers, so why not take a look now and build a quick, tailored quote?<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/quote.simplybusiness.co.uk\/business\">Start your quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"nba-body-end\">\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here we explore capital gains tax rates and allowances for business owners.<\/p>\n","protected":false},"author":3,"featured_media":2788,"comment_status":"open","ping_status":"closed","template":"","meta":{"sb_hreflang":"","sb_hreflang_url":"","disable_breadcrumbs":false,"sb_breadcrumbs":[],"sb_reviewed_by":"rosanna-parrish","sb_review_date":"2026-04-27T12:03:49","sb_enable_content_gating":true,"footnotes":""},"categories":[344],"hidden-category":[],"coauthors":[20],"class_list":["post-1361","knowledge","type-knowledge","status-publish","has-post-thumbnail","hentry","category-business-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Capital gains tax \u2013 a guide for business owners<\/title>\n<meta name=\"description\" content=\"What is the capital gains tax allowance and what are the latest capital gains tax rates? 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