Bed and ISA lets you sell investments held outside an ISA and repurchase them inside one, using your CGT annual exempt amount to shelter future gains tax-free.
Non-residents selling UK property face a 24% CGT rate and a strict 60-day reporting deadline. Here is everything you need to know for 2026.
Capital Gains Tax rates changed significantly in October 2024 and the Annual Exempt Amount has been reduced from GBP 12,300 in 2022/23 to GBP 3,000. This guide explains every change, current 2026/27 rates, and what they mean for investors and property owners.
The CGT annual exempt amount is just GBP 3,000 in 2026/27. Bed and ISA and bed and spouse both reset your gains tax-free. Here is when to use each, with worked numbers.
You have used all GBP 20,000 of ISA allowance and still have cash to invest. Here is how a taxable General Investment Account is taxed in 2026/27 and how to keep the bill low.
Maturing Sharesave or Share Incentive Plan shares can be transferred into a stocks and shares ISA within 90 days to shelter them from future tax. Here is how the share exchange works in 2026/27.
The Capital Gains Tax Annual Exempt Amount is just GBP 3,000 in 2026/27. Splitting a disposal across two tax years and transferring assets to a spouse can shelter up to GBP 12,000 of gains, legally and free of tax between spouses.
Selling a rental property, second home or inherited property triggers Capital Gains Tax in the UK. The residential property CGT rate is 24% for higher-rate taxpayers (18% basic rate). You must report and pay within 60 days of completion. Here's the complete guide.
HMRC treats cryptocurrency as a capital asset. Buying/selling crypto is subject to Capital Gains Tax at 18% (basic rate) or 24% (higher rate). Staking and mining income is taxable as income. Here's the complete 2026/27 guide.
CGT on residential property is 18% or 24% in 2026/27. You must report and pay within 60 days of completion. Full guide to rates, Principal Private Residence relief, the letting relief rules, and a worked calculation.
Capital Gains Tax planning strategies for 2026/27 — bed-and-ISA, bed-and-SIPP, loss harvesting, spousal transfers and more. The £3,000 AEA cannot be carried forward: losing it costs you up to £720 in avoidable tax.
The Autumn Budget 2026 is expected in October. Based on current government signals, what tax changes are likely — and what you can do now to prepare.
