Capital Gains Tax Computation

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Client: UTR: Tax Year:

APD Accounting Services Andrew Devitt ACMA CGMA MAAT MIP
info@apdaccounting.co.uk
07745 792 663
apdaccounting.co.uk

Client Name

UTR

Tax Year

Prepared By

Losses & Income Information

Capital losses brought forward Unused losses from prior years

Client taxable income (non-CGT) Used to determine which CGT rate applies — from SA computation

Rate note: CGT rates depend on whether the gain falls within the basic rate band. Enter the client's taxable income above so the tool can determine the correct split between basic and higher rates. Gains are layered on top of income.

CGT Summary

Total chargeable gains

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Less: Capital losses this year Set against gains of same year first

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Less: Losses brought forward

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Net gains after losses

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Less: Annual Exempt Amount 2025/26 & 2024/25: £3,000 | 2023/24: £6,000 | 2022/23: £12,300

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Mid-year rate change: for shares/other assets (not property), the rate rose from 10%/20% to 18%/24% for disposals on or after 30 Oct 2024. If computing a 2024/25 "other assets" disposal that completed on or after 30 Oct 2024, select 2025/26 instead to get the correct 18%/24% rate — the 2024/25 dropdown option here reflects the earlier part of that tax year only.

Taxable gain

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Total CGT Due

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HMRC Reconciliation

Our computed CGT—

HMRC CGT calculation

Difference—

Important Notice: This computation has been prepared by APD Accounting Services on the basis of information and documentation provided by the client. It is a draft document prepared for client review and agreement prior to submission to HMRC. APD Accounting Services accepts no liability for any inaccuracies arising from incomplete or incorrect information supplied. This document does not constitute formal tax advice. All figures should be verified against source documents before submission.

Capital Gains Tax Computation

Losses & Income Information

Reliefs & Points to Consider