Capital Gains Tax Guides
Plain-English guides to UK Capital Gains Tax on shares — the rules, the rates, and the situations that trip people up. Each one links straight into the calculator so you can try it on your own trades.
Getting Started with CGT
Start here: what Capital Gains Tax is, what's exempt (ISAs, pensions), which assets it covers, and how the whole calculation works — linking to a worked example for each step.
CGT Jargon Buster
Every CGT term and acronym explained in plain English — allowable cost, disposal, the pool, no gain/no loss, AEA, B&B, and more.
Fees and Exchange Rates
How dealing fees and foreign-exchange rates are factored into your CGT calculation — which fees count, how FX works, and why this step comes first.
Merging Same-Day Trades
How HMRC combines all your same-day buys of a share into one purchase (and same-day sells into one sale) before any matching happens.
The Same-Day Rule
Buying and selling the same share on the same day — including several buys and sells — matched to each other before the pool.
Bed & Breakfast (30-Day) Rule
Why selling and rebuying within 30 days matches the sale to the buy-back, not your pool, worked through step by step.
Section 104 Pool
How the pooled average-cost holding works and how a disposal is matched against it, worked through step by step.
All Three Rules in One Sale
A single sale split across same-day, bed & breakfast and the Section 104 pool — then taxed, with the final bill.
Transferring Shares to a Spouse
No-gain/no-loss transfers between spouses and civil partners — how they work, and how they apply on divorce.
CGT Rates & Allowances
Current and historical UK CGT rates, the annual exempt amount and the reporting threshold, including the 30 October 2024 change.
How to Calculate Gains on RSUs
Getting your cost basis right after RSUs vest, sell-to-cover, and the Section 104 interaction.