This calculator supports UK/US assumptions only. Choose the applicable market in the calculator or its named UK/US tool. Israeli rules are not implemented.
Compare selling now with equal gains across tax years. Start with the exemption you have left, then account for each owner separately.
Enter gains after allowable acquisition and disposal costs, not sale proceeds. This illustration covers UK-resident individuals with standard taxable investment gains outside tax-free wrappers.
Include all existing standard gains before the £3,000 exemption. They consume exemption and basic-rate room. Losses, special reliefs and gains charged at other rates need a separate calculation.
Income after your Personal Allowance and income-tax reliefs, excluding capital gains. The model assumes the standard £37,700 basic band without pension or Gift Aid band extensions.
The displayed plan realises equal gains in every selected tax year, starting in 2026/27. It repeats today’s income, £3,000 individual exemption and 18%/24% rates, with no other future gains or price changes. This is a current-law illustration, not a forecast or an optimised disposal plan.
Selling £50,000 now versus equal gains over 10 tax years, including 2026/27.
The tax-free gains available now and the tax-free timeline assume each owner can time disposals of their own holdings independently. The timeline includes the current year: each owner uses their remaining exemption first, then £3,000 each later year. The equal annual plan instead splits every year’s gains equally. Exemptions cannot pass between owners or carry forward.
The selected equal annual plan reduces the additional CGT under these assumptions. The annual schedule shows when the model realises gains and incurs tax. Future allowances, income and rates can change.
| Tax year | Planned gains | Additional CGT |
|---|---|---|
| 2026/27 | £5,000 | £480 |
| 2027/28 | £5,000 | £480 |
| 2028/29 | £5,000 | £480 |
| 2029/30 | £5,000 | £480 |
| 2030/31 | £5,000 | £480 |
| 2031/32 | £5,000 | £480 |
| 2032/33 | £5,000 | £480 |
| 2033/34 | £5,000 | £480 |
| 2034/35 | £5,000 | £480 |
| 2035/36 | £5,000 | £480 |
The 2026/27 individual exemption is £3,000. Standard gains above it use 18% within remaining basic-rate room and 24% above it. Two-owner figures add separate calculations, never pooled allowances. Gain calculations, share pooling, same-day and 30-day matching, losses, special reliefs, trusts and cross-border rules are outside scope.
Calculation checks updated 21 October 2026 against the official guidance below. Future rows hold 2026/27 assumptions constant; they do not predict future tax law. The comparison is an illustration, not a tax return calculation.
Official guidance: CGT rates and band examples · Individual exemptions · Spouse and civil partner transfers · Share matching · Capital losses
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The calculator deducts existing gains from your current exemption and accounts for basic-rate room those gains have already used. For one higher-rate owner with £6,000 of new gains and £3,000 already realised, selling now adds £1,440 CGT. Equal £3,000 realisations this year and next add £720 in total. Clearing the new gains within exemptions takes three tax years, counting this year.
Each individual has their own exemption. Marriage or a civil partnership does not transfer unused exemption. This tool supports two actual equal beneficial owners only after confirmation, with separate income and existing-gain inputs. Qualifying transfers between spouses or civil partners can have special CGT treatment, but a later sale generally retains the original acquisition cost. The calculator does not establish whether a transfer qualifies.
No. Same-day and 30-day matching rules can change which acquisition cost is matched to a disposal; a disposal is not simply reversed. Share pooling and matching must be worked out before entering the gain. This tool does not recommend a replacement fund, a repurchase or a transfer.
No. It is an equal-gain illustration that holds current income, exemptions and rates constant and assumes no other future gains. Investment prices, costs, ownership and tax law can change. The separate tax-free timeline describes using exemptions, not the equal-gain schedule and not a promise of future tax treatment.