Capital Gains Tax for Individuals: The Basics

Wishlist Share

About Course

Understand when you pay Capital Gains Tax (CGT) on selling or giving away shares, a second property, cryptoassets or valuable possessions, the £3,000 tax-free allowance and 18% and 24% rates for 2026 to 2027, what is exempt, and how and when to report.

This course gives general information only. It is not financial, tax or legal advice, and Tutwoo is not authorised by the Financial Conduct Authority to give financial advice. Figures and rules were checked against official sources on 30 October 2026 and can change. For help with your own situation, use free guidance from MoneyHelper or speak to a regulated adviser.

© 2026 Tutwoo UK Limited. This course was created in-house by Tutwoo and is our original work. It is for your own learning only: please do not copy, share, record or resell it.

Show More

What Will You Learn?

  • Explain what a capital gain is and what counts as a disposal
  • Know the 2026 to 2027 allowance and rates and how to work out the band
  • Identify common exemptions, including your main home and ISAs
  • Report gains and losses on time, including the 60-day rule for UK property

Course Content

Course Lessons

  • What Capital Gains Tax is
  • Allowance, rates and a worked example
  • Reporting, paying and losses

Sources & Further Reading
The official guidance this course is based on.

Final Assessment

Student Ratings & Reviews

No Review Yet
No Review Yet

Want to receive push notifications for all major on-site activities?

✕