by Asim Abbas
12 November 2026 
How to report and pay Capital Gains Tax in 2026/27: property, shares and crypto
How to report and pay Capital Gains Tax in 2026/27: property, shares and crypto
How you report a capital gain depends on what you sold. A UK home has a 60-day deadline; shares and crypto usually go on your tax return. Getting the route wrong is one of the most common reasons people end up with penalties.
- Sold UK residential property? Report and pay within 60 days of completion.
- Other assets, such as shares and crypto, are usually reported through Self Assessment.
- The 2026/27 annual exempt amount is £3,000; rates are 18% and 24%.
- You need purchase and sale figures, dates, costs, reliefs and a calculation for each gain.
- Non-residents must report all UK property and land sales, even with no tax to pay.
The annual tax-free allowance is now only £3,000, so far more people have gains to report than a few years ago.
This guide sets out the routes, the deadlines, the 2026/27 rates and what to do if a gain was never reported.
Which route applies to you?
GOV.UK’s report and pay your Capital Gains Tax guide splits disposals into two groups.
UK residential property
If you sell a UK home that is not your main residence, such as a buy-to-let or second home, you must report and pay within 60 days of completion using HMRC’s Capital Gains Tax on UK property service. If you file Self Assessment, you also include the gain on your return.
Everything else
Gains on shares, funds, crypto, business assets and personal possessions are usually reported on your Self Assessment return for the tax year of the sale. If you do not normally file a return, HMRC also has a real-time Capital Gains Tax service. We can tell you which applies.
Non-residents
If you live abroad, you must report all sales of UK property or land, even when there is no tax to pay. You do not report other assets to HMRC. Read our guide to non-resident Capital Gains Tax and the 60-day rule.
What you need before you report
- what you paid for the asset and what you sold it for
- the dates you acquired and disposed of it
- buying, selling and improvement costs
- any reliefs you can claim
- a calculation for each gain or loss
Work out the tax on a gain
Use our free Capital Gains Tax calculator before you report.
2026/27 rates and allowance
Everyone has a £3,000 annual exempt amount. Above that, gains are taxed at 18% on the part that falls within your unused basic rate band and 24% above it. The same rates apply to residential property and most other assets. Gains that qualify for Business Asset Disposal Relief are taxed at 18%.
A worked example
Priya, a higher rate taxpayer, sells shares in 2026/27 with a gain of £25,000. After the £3,000 annual exempt amount, £22,000 is taxable. At 24%, the tax is £5,280, payable by 31 January 2028 through her tax return. If the gain had come from a buy-to-let, the same tax would be due within 60 days of completion.
Fixed-fee accountancy support
Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179Ways to reduce the tax
- use losses from earlier years, which must have been reported to be claimed
- transfer assets to a spouse or civil partner before selling, to use both allowances, where it makes sense
- claim Private Residence Relief on a former home; see our Private Residence Relief guide
- check business reliefs if you are selling business assets
What if you never reported a gain?
Late reports attract penalties and interest, and HMRC increasingly gets data from Land Registry, letting agents and crypto platforms. If you have an unreported property sale or crypto gain, putting it right voluntarily usually means lower penalties. See our voluntary disclosure guide or our Capital Gains Tax service.
What should I do next?
Property, shares, crypto or business assets, and the completion or sale date.
60 days for UK residential property; your tax return for most other assets.
Include all allowable costs and reliefs.
We calculate, report and tell you exactly what to pay and when.
Frequently Asked Questions
What is the Capital Gains Tax allowance for 2026/27?
The annual exempt amount is £3,000 for individuals.
What are the Capital Gains Tax rates in 2026/27?
18% on gains within your unused basic rate band and 24% above it, for both residential property and most other assets.
When do I report a buy-to-let sale?
Within 60 days of completion, through HMRC’s Capital Gains Tax on UK property service.
How do I report gains on shares or crypto?
Usually on your Self Assessment return for the tax year of the sale, by 31 January after the tax year ends.
Do non-residents report shares?
No. Non-residents must report UK property and land sales, but not other assets.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Asim Abbas
I’m Asim Abbas, founder of Wingate Accountants and a Chartered Certified Accountant. I help sole traders, landlords and directors stay on top of their tax with fixed fees and plain-English advice.
