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Capital Gains Tax on property

A property disposal can create a taxable gain. The calculation depends on the property, ownership, residence, acquisition cost, disposal proceeds and available reliefs.

In this guide

Calculate the gain

Start with the disposal proceeds, deduct the allowable acquisition and improvement costs, then review selling costs and any available reliefs.

Residential property

Private residence relief and other rules can affect a residential property disposal. The facts and period of ownership should be documented.

Report and pay

Check the current reporting route and deadline for the disposal. Keep completion statements, invoices and evidence for the calculation.

Official sources

Rates and deadlines can change. Use these links to check a rate, deadline or eligibility rule.

Need help with a property disposal?

We can organise the property records and discuss the tax calculation with you.

Discuss a property disposal