Answers · UK 2025/26
How do I report and pay capital gains tax on shares and funds in the UK?
For shares, funds and crypto you report gains either through Self Assessment by 31 January after the tax year, or via HMRC's online 'real-time' CGT service. Residential property is different: that must be reported and paid within 60 days of completion.
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Capital Gains Tax on shares, funds, ETFs and crypto is reported in one of two ways. Most people use the Self Assessment SA108 capital gains pages, filed by 31 January after the end of the tax year, with the tax due the same day. Alternatively, if you do not normally file a return, HMRC's online 'real-time' Capital Gains Tax service lets you report a gain immediately and HMRC issues a payment reference. Residential property is the exception: a UK residential property gain must be reported and the tax paid within 60 days of completion using a separate property CGT account. Worked example: in 2026/27 you realise a GBP 9,000 gain on a fund. Deduct the GBP 3,000 annual exempt amount, leaving GBP 6,000 taxable. If you are a higher-rate taxpayer the rate is 24%, so CGT is GBP 1,440; a basic-rate taxpayer pays 18% on the part within their remaining basic-rate band. You report the GBP 9,000 gain and GBP 3,000 exemption on the SA108 and pay GBP 1,440 by 31 January. Keep records of acquisition cost, dates and the Section 104 pool, because HMRC can ask for them. Note that gains within a stocks and shares ISA never need reporting at all, as they are exempt. Use the Capital Gains Tax calculator to estimate what you owe, and file through gov.uk.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.