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Reliefs This Checker Considers
| Relief | Broad effect | Typical qualifying situation |
|---|---|---|
| Private Residence Relief (PRR) | Full or partial CGT exemption | Selling your only or main home |
| Business Asset Disposal Relief (BADR) | Reduces rate to 18%, £1m lifetime limit | Selling a business or trading-company shares you've held 2+ years |
| Gift Hold-Over Relief | Defers the gain to the recipient | Gifting business, agricultural, or certain trust assets |
| Spousal no-gain/no-loss transfer | No CGT on the transfer itself | Transferring assets to a spouse or civil partner |
This tool is a starting point for which of these to investigate further — not a substitute for checking the detailed conditions on gov.uk or with a qualified adviser. Several reliefs have qualifying tests (ownership period, trading status, occupation history) with genuine edge cases that 3 questions can't capture.
How this calculator works — Formulas & Method
Source: gov.uk/tax-sell-property, gov.uk/business-asset-disposal-relief, gov.uk/hold-over-relief-gifts-hmrc, gov.uk/capital-gains-tax/gifts · Decision logic, not a numeric formula — reliefs are conditional, not calculated
Constants used
| Constant | Value | Source |
|---|---|---|
| Private Residence Relief | Full/partial exemption | gov.uk/tax-sell-property |
| BADR rate & limit | 18%, £1m lifetime | gov.uk/business-asset-disposal-relief |
| BADR ownership/shareholding test | 2+ years, 5%+ shares/voting rights if a company | gov.uk/business-asset-disposal-relief |
| Gift Hold-Over Relief scope | Business/agricultural assets, certain trust transfers | gov.uk/hold-over-relief-gifts-hmrc |
| Spousal transfer | No-gain/no-loss | gov.uk/capital-gains-tax/gifts |
Formulas
if transfer == spouse/civil_partner → no-gain/no-loss
else if asset == home and occupied_whole_period → PRR (full)
else if asset == home and not occupied_whole_period → PRR (partial)
else if asset == business and ownership_test_met and not connected_transfer → BADR possible
else if transfer == connected_person → Gift Hold-Over Relief possible (business/trust only)
else → no specific relief identified, standard rates
This is a simplified decision tree covering the most common qualifying pattern for each relief, not the full HMRC eligibility test — always confirm your own position with HMRC or a qualified adviser before relying on any relief.
Get It Filed Correctly, Not Just Estimated
This calculator gives an estimate — actually reporting and paying it correctly is a separate step with its own deadline and paperwork.
- Mixed disposals in one tax year: a property sale on top of a share sale doesn't just add two bills together — the deadlines differ (60 days for property, 31 January Self Assessment for everything else) and the order gains are set against your allowance and rate bands changes what you owe. Getting the sequencing wrong is a common source of overpayment.
- Multiple disposals in one tax year: ordering and timing disposals across the 5/6 April boundary can materially change what you owe.
- Inherited or gifted assets: your acquisition cost for CGT purposes isn't always what you think — get the base cost confirmed.
- Business Asset Disposal Relief: can cut your rate to 18% on qualifying gains, but eligibility rules are strict.
A fixed-fee online accountant can handle the return and your wider Self Assessment together.
Compare Online Accountants →Transparency & Methodology
Methodology & Sources
Figures are public HMRC rates. For your exact position, use gov.uk/capital-gains-tax.
Not Tax or Legal Advice
Information only. Consult the Chartered Institute of Taxation or an adviser via the FCA Register.
Open Source
Formulas are public. Inspect on GitHub.