Understanding Capital Gains Tax and Asset Improvements
- Adil Akhtar
- Sep 16
- 18 min read
Understanding Capital Gains Tax and Asset Improvements in the UK: The Essential Guide to 2025/26
Picture this: You’ve just sold an asset — maybe a flat you inherited, some shares you’ve held for years, or even a bit of cryptocurrency — and you’re wondering, “How much tax do I really owe?” None of us loves tax surprises, especially with Capital Gains Tax (CGT), where the rules can seem like a maze full of confusing jargon and ever-changing rates. But here’s the good news: with over 18 years advising UK taxpayers and businesses, I’m here to walk you through the key points, drawing from real-world experience and clear examples to make CGT and asset improvements straightforward for you.
What Exactly Is Capital Gains Tax in 2025/26?
Capital Gains Tax is the tax on the profit you make when you sell or dispose of an asset that’s gone up in value. It's not on the total sale price — just the gain. For example, if you bought shares in a company for £10,000 and later sold them for £25,000, the CGT is on the £15,000 gain. Simple, right? Well, there’s more to it.
From 6 April 2025, the annual tax-free CGT allowance (officially the Annual Exempt Amount) has been reduced to £3,000 — down from the previous £6,000. That means you only pay CGT if your gains exceed that amount in the tax year. This reduction caught quite a few folks off guard last year. I remember advising a client from Leeds who’d made a tidy profit selling some classic cars; she hadn’t accounted for the lower allowance and nearly underpaid her tax.
The rates have also been increased since October 2024: if you’re a basic rate taxpayer, you’ll pay 18% CGT on gains from most assets (like shares or second homes), but if your total taxable income including your gain pushes you into the higher or additional rate bracket, you’ll pay 24% on those gains. Special rules apply for carried interest gains managed by investment fund managers, but we’ll keep it simple here.
Breaking Down the Tax Bands and Rates for 2025/26
Your CGT rate depends on your total taxable income plus your chargeable gains for the year. Here’s how it works:
● Personal Allowance (Income Tax): £12,570 (frozen for 2025/26)
● Basic rate band: Income between £12,571 and £50,270
● Higher rate starts at: £50,271
For CGT calculations:
● Add your taxable income (after personal allowance) to your gains (after the £3,000 exemption).
● If the combined figure stays within the basic band, your gains are taxed at 18%.
● If the combined figure breaches the basic rate band threshold, the gains crossing into higher band are taxed at 24%.
Let’s look at a quick example:
Example:Your taxable income (salary, dividends, etc.) is £20,000. You’ve made gains from selling shares worth £15,000. After deducting the £3,000 allowance, you’re left with £12,000 to tax. Adding your income and gains: £20,000 + £12,000 = £32,000 — which is within the basic band (£50,270). Hence, all £12,000 gains are taxed at 18%, resulting in a CGT bill of £2,160.
Had your gain been £50,000 instead, the amount over the basic band would get taxed at 24%, making the calculation more complex, but manageable with a structured approach.
What Assets Are Subject to Capital Gains Tax?
CGT can apply to:
● Second homes and rental properties (not your primary residence, which usually benefits from Private Residence Relief)
● Shares and investments (outside ISAs and pensions)
● Business assets (if you’re a sole trader or partner)
● Valuable personal possessions over £6,000 (like art or antiques)
● Cryptocurrency disposals
This means CGT is a tax that affects a wide range of people — employees with investment portfolios, freelancers selling equipment or property, landlords disposing of rental homes, and business owners selling parts of their enterprise.
Why Asset Improvements Matter When Calculating Gains
Here’s an area where many people trip up. The capital gain is calculated as:
Capital Gain = Sale Price – (Purchase Price + Allowable Costs)
Among those allowable costs are the costs of improvements you’ve made to the asset — but not routine maintenance or repairs. For example, if you bought a rental property for £200,000 and spent £20,000 on an extension or new kitchen, you can add that £20,000 to your acquisition cost, reducing the gain when you sell.
Be careful here, because I’ve seen clients trip up when they try to include every minor expense, like repainting or fixing a leaking tap! HMRC is very clear about what counts as an “improvement” — it must enhance the value of the asset, not just maintain it.
Real-World Scenario: How Improvements Impact CGT Calculation
Take Sarah from Manchester, who sold a rental flat in 2024. She bought it for £150,000, then spent £15,000 fitting out a new bathroom and upgrading the heating system. She sold it for £250,000. Her gain calculation would be:
● Sale Price: £250,000
● Purchase Price: £150,000
● Improvements: £15,000
● Capital Gain: £250,000 – (£150,000 + £15,000) = £85,000
Assuming Sarah’s taxable income is £22,000 and after deducting the £3,000 allowance, her £82,000 gain pushes her well into the higher rate CGT band, some of which is taxed at 18%, the rest at 24%. Without factoring improvements correctly, Sarah might have been looking at a larger tax bill. This is the kind of detail that can save thousands in tax.
How to Verify Your CGT Liability Step by Step
This is where it all comes together. It helps to break the process down:
Gather your purchase and sale details: Purchase price, sale price, dates, and records of improvements or allowable costs.
Calculate total gains: Sale price minus (purchase price + allowable costs).
Deduct the CGT annual exemption: £3,000 for 2025/26.
Determine your taxable income: Your total income excluding the CGT gain.
Add gains to taxable income: This tells you which CGT rates apply.
Split gains between basic and higher rate bands if necessary.
Calculate CGT due: Using 18% or 24% rates according to the band.
If you’re an employee with PAYE, your CGT gains won’t usually affect your tax code, so it’s essential to self-check or use your HMRC personal tax account online to confirm.
Special Tips for Different Taxpayers
● Employees: Often unaware of CGT until they sell investments or second properties. Now’s a good time to check if your gains exceed £3,000, as HMRC doesn’t automatically collect CGT through PAYE.
● Self-employed/business owners: Gains on business assets may qualify for reliefs like Business Asset Disposal Relief reducing CGT to 14%. Careful records on asset improvements here are gold dust.
● Landlords: Watch out for changes in Letting Relief and ensure improvements are well documented.
● Scottish and Welsh taxpayers: Income Tax rates differ but CGT rates stay consistent across the UK, though pay attention to income tax band differences for total income calculation.
Common Errors and How to Avoid Them
In my years advising clients across London, Manchester, and beyond, these errors come up repeatedly:
● Not including all allowable improvement costs
● Failing to adjust for disposal costs like estate agent fees
● Missing the reduced annual exemption
● Confusing repairs with improvements
● Underestimating combined income and gains pushing into higher CGT rates
● Not reporting gains when required, especially with online sales and cryptocurrency
Quick Checklist to Get Your CGT Right
● Confirm purchase and sale dates and prices with documents
● Track and save all receipts for improvements, legal fees, and selling costs
● Check your total income for the tax year (pay slips, self-assessment records)
● Use the annual exempt amount (£3,000 for 2025/26)
● Calculate combined income + gains for correct CGT rate
● File CGT on self-assessment if gains exceed the exemption
● Double-check your figures with HMRC’s CGT calculator or personal tax account
In real client work, I’ve often found that a simple “once-over” using this checklist can prevent costly tax errors and calls from HMRC demanding back taxes with penalties.
In the next section of this article, we’ll build on this foundation by exploring how to handle CGT in more complex situations — like multiple income sources, emergency tax scenarios, and specifics for business owners navigating asset improvements on commercial property or disposals.
Until then, remember: CGT doesn’t have to be a tax headache. With solid records, understanding the rates, and following a step-by-step process, you’ll be in control, avoiding nasty surprises at tax time.
For official guidance, visit HMRC's Capital Gains Tax page and 2025/26 rates and allowances to confirm your numbers.
UK Capital Gains Tax Calculator
Capital Gains Tax and Asset Improvements: Practical Insights for UK Taxpayers in 2025/26
Now, let’s think about your situation – if you’re working through calculating Capital Gains Tax (CGT) and wondering which asset improvement costs you can include when working out your gain, you’re not alone. I’ve had clients in similar boats, unsure exactly how tight HMRC is on “allowable” improvements and what slips under the radar. After all, it’s a big deal — properly claiming improvements can reduce your CGT bill by thousands of pounds.
What Counts as a Qualifying Improvement for CGT Purposes?
To put it plainly: not all work you do on an asset qualifies to be deducted against your capital gain. HMRC is pretty clear that the improvement must add value and be substantially different from mere maintenance or repairs.
Think about this like renovating your home or investment property. Painting the walls or fixing the plumbing? That’s maintenance, not an improvement, and can’t be included. But knocking down a wall to open up the kitchen, or adding a new bathroom? That’s a genuine improvement that boosts your asset’s value and can be added to the cost basis when calculating your gain.
Here’s a quick list I’ve personally drawn up from dozens of client cases, showing what HMRC typically allows:
● Building an extension, conservatory, or loft conversion
● Installing a new kitchen or bathroom (not just repairs)
● Adding central heating, double glazing, or new plumbing systems
● Upgrading electrics comprehensively
● Constructing a garage or driveway
● Landscaping that substantially improves the property’s value (not routine gardening)
● Major refurbishment replacing old structures with new
And, crucially, the improvement’s value must have endured at the time of sale. If you replaced flooring five years ago and it’s completely worn out at sale, you can’t claim it as an improvement.
Real-World Example: When Repairs vs. Improvements Confuse Clients
Let me share a story about a client, Tom, who owns rental properties across the Midlands. He panicked when HMRC queried his CGT claim on new flooring installed a few years prior. He’d ticked off his records as a “property improvement” but HMRC flagged it as a repair.
The difference? The floors were ordinary carpet replacements, maintaining their condition, not adding lasting value or converting an unused space into something new. We had to accept that this wasn’t a deductible improvement. It was a costly lesson in understanding the nuance — and illustrating why keeping detailed records and receipts is non-negotiable.
How to Accurately Include Asset Improvements in Your CGT Calculation
When calculating your capital gain, you start with:
Gain = Disposal Proceeds – (Original Cost + Allowable Costs + Qualifying Improvements)
Allowable costs also extend to costs like solicitor’s fees, stamp duty paid on the purchase, and estate agent fees on the sale.
Here’s how you can break it down practically:
Gather and keep receipts for all work that enhances the asset, not just maintenance. These must be financial records you or your accountant can verify.
Confirm that improvements still add market value at sale. For example, extensive rewiring or roof replacement that lasts years is valid.
Exclude routine maintenance or restorations designed to keep the asset in its current state. For instance, repainting walls, fixing leaks etc.
Include professional fees directly related to improvements. If you hired architects or surveyors for renovation design work, these costs can be added.
It’s often helpful to maintain a dedicated folder or spreadsheet tracking these expenses so you don’t lose out when reporting your gain.
Taxpayer Scenarios: How Asset Improvements Impact Different Cases
● For Employees with Rental Properties: Many landlords I advise overlook improvement costs when calculating gains on property disposals. Even seemingly small upgrades like a new boiler or kitchen can meaningfully reduce taxable gains but only if properly documented.
● Self-Employed / Business Owners: If you sell business assets such as machinery or commercial premises, improvements to business assets are just as important. Unlike everyday equipment repairs, upgrades that lengthen the useful life or increase value count towards allowable costs.
● High-Net-Worth Individuals and Property Investors: It’s essential to differentiate upgrades eligible for Business Asset Disposal Relief, especially with the rate changes to 14% in April 2025, rising to 18% in 2026. Keeping robust improvement records can maximise relief.
● Scottish and Welsh Taxpayers: While income tax bands differ regionally, CGT rates and annual exemptions remain UK-wide. So the treatment of asset improvements is consistent, but total income including gains must be calculated carefully against local tax thresholds.
How HMRC Views ‘Improvement’ vs ‘Repair’ in Practice
Based on my experience and interactions with HMRC officers, here’s what they focus on:
● Structural changes or additions vs replacement of like-for-like components: New windows replacing old ones? Usually an improvement. Fixing a leaking gutter? No.
● Long-term impact on asset value: The benefit must last until sale.
● Cost proportionality: The expenditure should reasonably add value, not just maintain the status quo.
● Timing: Hard to claim improvements done after the disposal date, obviously.
Checklist to Identify Allowable Asset Improvements for CGT
● Is the work an addition or improvement, not maintenance?
● Did the work add lasting value to the asset?
● Are there receipts or invoices that clearly relate to the improvement?
● Were the costs incurred while you owned the asset?
● Were professional fees related to the improvement claim properly recorded?
● Can you clearly separate improvement costs from repairs or upkeep?
Tips for Maximising CGT Efficiency with Asset Improvements
Some insider tips I relay regularly to my clients:
● Batch improvements as part of planned refurbishments: A single, documented project looks cleaner than sporadic work.
● Use a clearly defined “improvement” budget in your records for each asset: Helps when HMRC requests proofs.
● Don’t bundle repairs together with improvements in accounting: Keep them separate for clarity in computations.
● Claim all related costs, including planning permissions or consultant fees: If legitimately connected with improvements, these count too.
● Consider timing disposals after completing improvements: This can raise the asset value and justifiably increase your base cost.
Summary of Key 2025/26 Asset Improvement Points
● CGT allowance has dropped to £3,000, so every allowable improvement counts more than ever.
● Only value-adding, enduring improvements qualify — no routine maintenance.
● Solid receipts and detailed records are essential for substantiating claims.
● Separating repairs from improvements in your bookkeeping saves headaches.
● Business-related asset improvements may unlock additional reliefs or lower CGT rates.
● HMRC scrutinizes improvement claims closely; clarity and documentation are your best defence.
For now, if you want to cross-check your potential improvements, visit official HMRC guidance on what counts as allowable costs and the CGT computation framework to see how everything fits together confidently.
Advanced Capital Gains Tax Reliefs and Calculation Strategies for UK Taxpayers and Business Owners in 2025/26
So, the big question on your mind might be: beyond knowing the rates and what improvements count, what about reliefs that could significantly reduce your CGT bill? And, if you’re juggling multiple income streams or business assets, how do you accurately calculate what you owe without falling into the pitfalls many of my clients have faced over almost two decades advising on these matters?
Common CGT Reliefs You Should Know About in 2025/26
There are several reliefs available that can drastically reduce your CGT liability if you qualify, especially if you’re a business owner or have sold key assets.
Business Asset Disposal Relief (BADR)
Once known as Entrepreneurs’ Relief, Business Asset Disposal Relief remains a powerful tool for reducing CGT payable on the sale of a qualifying business or business assets. However, from 6 April 2025, the rate rose from 10% to 14% and will increase further to 18% in April 2026.
BADR applies if you’re selling:
● A trading business you own as a sole trader or partner,
● Shares in a personal company where you hold at least 5% of shares and voting rights,
● Assets used in your business,
● Assets held personally but used in a business carried on by a partnership or company linked to you.
I’ve had clients—small business owners in Birmingham and London—who saved tens of thousands in CGT by ensuring their disposals qualified for BADR. The key is carefully planning disposals and meeting the qualifying conditions, including holding the business/assets for at least two years prior to sale.
Investors’ Relief
This is similar to BADR but aimed at external investors in unlisted trading companies who hold shares for at least three years. The CGT rate is also 14% for disposals up to a lifetime limit, but only applies to share disposals.
Capital Loss Reliefs
Capital losses can be your best friend. If you’ve disposed of assets at a loss, you can offset those losses against gains in the same year to reduce your taxable gain before applying the annual exemption.
Unused losses can be carried forward indefinitely but only offset future gains. Be aware that you must report losses to HMRC within four years after the end of the tax year in which they occur to claim them.
Private Residence Relief (PRR)
This relief can exempt gains on your primary home from CGT. If you’re selling a home you’ve lived in as your main residence, gains may be fully or partially exempt depending on periods of occupation and use.
Recent changes and clarifications in 2025 mean that if you’ve rented out your home or used it partly for business, you may only qualify for partial PRR, requiring careful calculation.
Dealing with Multiple Income Streams When Calculating CGT
In my years advising freelancers and business owners who earn from several sources, the complexities really pile up. For example, someone might be employed and pay tax under PAYE, have rental income, and also freelance or run a small business.
The challenge lies in accurately determining your total taxable income plus gains to know which CGT rate applies.
Here’s how I advise breaking it down:
Calculate your taxable income after personal allowances but excluding capital gains.
Deduct any allowable deductions that affect income tax (e.g., pension contributions, gift aid) from taxable income.
Add your taxable gains (after deducting the £3,000 CGT allowance) to this amount.
Check if your combined figure crosses your income tax band thresholds.
This method helps identify how much of your gains fall into basic rate and higher/additional rate CGT bands.
Emergency Tax and Overpayments: What to Watch For
If you’ve had earnings from secondary jobs, freelance gigs, or dividends, PAYE tax codes can sometimes cause emergency tax deductions or higher rate tax withholding due to inaccurate coding or unreported income.
One real-life tale I recall vividly is a client who was self-employed alongside a full-time job. His PAYE code never factored his freelance income, so HMRC taxed his freelance payments as if they were his only earnings, pushing him into emergency tax. Eventually, after we manually reconciled his total income and gains, he successfully reclaimed overpaid tax.
Your personal tax account on HMRC is your best friend here. Use it regularly to reconcile your income, gains, and payments. If you spot excess tax paid due to emergency codes or failure to account for your overall CGT, you can claim refunds.
Scottish and Welsh Income Tax Implications for CGT Calculations
One frequently overlooked detail is that while CGT rates and the £3,000 allowance are UK-wide constants, Scotland and Wales have distinct income tax bands and rates.
Why does this matter? Because your combined income plus gains total depends on which income tax band you fall into, and in Scotland and Wales, the basic and higher income tax bands differ from England and Northern Ireland.
For example, Scotland has a more complex income tax structure with multiple bands that could alter how much of your gain is taxed at 18% or 24%. I’ve guided several clients, such as a contractor living in Edinburgh and a landlord in Cardiff, through recalculating their CGT to reflect their local tax brackets accurately.
Putting It All Together: Step-By-Step CGT Calculation for Complex Situations
To synthesise all this for your tax scenario, here’s a streamlined approach:
Calculate your total taxable income after personal allowance (use PAYE P60, self-assessment records).
Calculate total chargeable gains after deducting allowable costs, improvements, and the £3,000 exemption.
Allocate losses from previous years if applicable.
Add taxable gains to taxable income to find your combined total.
Segment this total across tax bands according to your resident tax jurisdiction — England, Scotland, or Wales.
Apply CGT rates (18% basic, 24% higher) and reliefs like BADR or PRR as qualifying.
Pay CGT through your self-assessment tax return or via HMRC’s payment on account system for businesses.
Final Pro Tips from 18 Years of Advising
● Regularly update your HMRC personal tax account online to track income, gains, and tax paid — it’s invaluable for spotting mistakes early.
● Review potential CGT liabilities well before asset disposals. Rushing leads to missed reliefs or errors.
● If in business, consult early on BADR eligibility and timing of disposals for best rates.
● Keep impeccable records – especially for improvements, allowable costs, professional fees, and loss claims.
● Consider professional advice for complex scenarios, including cross-border or high-value gains.
For official relief details, check HMRC Capital Gains Tax reliefs and Business Asset Disposal Relief guidelines.
FAQs
Q1: How can someone with multiple jobs and gigs ensure they’re paying the right Capital Gains Tax?
A1: Well, it’s worth noting that when juggling earnings from PAYE jobs, freelance gigs, and investment gains, the key is adding up all your taxable income before working out your CGT bands. This means combining your salary(s) minus personal allowances with any taxable gains, then figuring out where that total sits in the tax brackets. A freelancer I advised recently realised her CGT bill was underestimated because the gains were calculated separately from her earnings, missing how it pushed her into a higher rate. Using HMRC’s personal tax account to regularly check your cumulative income prevents nasty surprises.
Q2: What’s a typical mistake employees make regarding CGT when selling shares or second property?
A2: Employees often assume their tax code will adjust automatically for capital gains, but CGT isn’t usually collected through PAYE — you have to report it yourself via self-assessment if your gains exceed the £3,000 allowance. I’ve had clients in London who sold shares thinking the broker handles everything, only to be chased by HMRC later. So, don’t wait for a tax demand; check your gains and report in time to avoid penalties.
Q3: Can small landlords use asset improvement costs to reduce their CGT liability?
A3: Absolutely, but here’s the rub — only genuine improvements are deductible, not repairs or maintenance. Think new kitchens, extensions, or adding bathrooms, not repainting or fixing leaks. I worked with a Midlands landlord who missed out on deducting a costly double-glazing job because he lumped it together with minor repairs. Keeping separate, detailed receipts for improvements can save a lot at sale time.
Q4: How does Scotland’s income tax system affect Capital Gains Tax calculations on asset sales?
A4: Scottish income tax bands differ, but CGT rates and allowances are UK-wide standard. The twist is you calculate your CGT rate bands based on your Scottish taxable income combined with capital gains. I once helped a Scottish contractor clarify his CGT after confusing the income band thresholds with English ones, which reduced his tax bill significantly by applying the correct local bands.
Q5: What happens if someone underpays CGT due to unreported side income or gains?
A5: Underpayment can trigger interest and penalties if HMRC discovers the discrepancy through audits or cross-checks, especially with increased data sharing for self-employed and gig economy income. In one case, a client from Bristol cleared his tax debt smoothly by proactively disclosing the error and arranging a payment plan, which HMRC often appreciates versus waiting for enforcement.
Q6: Are improvements to business assets treated differently than personal assets for CGT purposes?
A6: Yes, business asset improvements can qualify for specific reliefs like Business Asset Disposal Relief, making documented improvements even more valuable. For instance, upgrading machinery or refurbishing retail premises can raise your asset base cost, reducing gain. Neglecting these records is a common trap I see among small business owners, so rigorous bookkeeping is crucial.
Q7: If someone has both residential property gains and other asset gains, how do they apply the £3,000 exemption?
A7: The exemption applies to your total gains for the tax year, so you combine residential property and other asset gains, deduct the £3,000 once overall, then split the taxable gain across the relevant CGT rates. This ensures you don’t double-dip on allowances. I recall advising a client who thought each asset type had a separate allowance and nearly overpaid tax unnecessarily.
Q8: Can emergency tax codes affect how CGT is calculated or recovered?
A8: Emergency tax codes mainly affect income tax deduction at source but can indirectly impact your overall taxable income calculation used for CGT banding. For example, excessive emergency tax paid on earnings doesn’t reduce CGT but can cause cash flow issues. One client from Leeds balanced this by carefully timing sales to smooth income over two tax years, reducing higher rate CGT exposure.
Q9: How do capital losses work across tax years for CGT reduction?
A9: Capital losses are a handy tool: you can offset gains in the same year or carry forward unused losses indefinitely. However, you must report losses to HMRC promptly—usually within four years—to claim them against future gains. A client I helped in Manchester avoided paying an extra £5,000 in CGT by carrying forward a property loss from the previous tax year.
Q10: Could asset improvements ever increase CGT unexpectedly?
A10: In rare cases, yes. If your improvements boost the overall market value of the asset significantly, the sale price may rise accordingly, increasing your reported gain despite higher base costs. For example, a property owner who added a luxury spa suite faced higher CGT because the property's price jumped substantially. It’s a balance — weigh the immediate tax benefit of deductions against potential sale price increases.
Q11: Are non-residents subject to UK CGT on all asset sales?
A11: Not all assets. Non-residents generally only pay CGT on UK residential property disposals unless they carry out business in the UK or have other UK situs assets. I’ve guided overseas clients to make elections on market value ‘rebasing’ for properties owned before April 2015, limiting gains on disposal, a crucial planning step many miss.
Q12: What’s the reporting deadline for CGT when selling a UK property?
A12: You must report and pay CGT on UK residential property sales within 60 days of completion. Missing this deadline can lead to penalties and interest. I’ve helped clients who sold overseas have to meet this deadline despite distance, stressing early preparation with their accountants to ensure timely filings.
About The Author:
Adil Akhtar, ACMA, CGMA, CEO and Chief Accountant of Pro Tax Accountant, is an esteemed tax blog writer with over 10 years of expertise in navigating complex tax matters. For more than three years, his insightful blogs have empowered UK taxpayers with clear, actionable advice. Leading Advantax Accountants as well, Adil blends technical prowess with a passion for demystifying finance, cementing his reputation as a trusted authority in tax education.
Email: adilacma@icloud.com
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