Resources

Explore our collection of practical forms, tools and reference guides designed to support both individuals and businesses with their financial, tax and compliance responsibilities.

Capital gains tax

Capital Gains Tax (CGT) is payable by individuals, trustees and 'personal representatives' (PRs). Companies pay corporation tax on their capital gains.

There are annual tax free allowances (the 'annual exempt amount') for individuals, trustees and PRs. Companies do not have an annual exempt amount.

For individuals net gains are added to 'total taxable income' to determine the appropriate rate of tax. The standard rate applies only to the net gains which, when added to total taxable income do not exceed the 'basic rate band'.

Gains which qualify for 'Investors' Relief' are charged at 18% (14% for 2025/26) for the first £10m of qualifying gains.

Gains which qualify for 'Business Asset Disposal Relief' are charged at 18% (14% for 2025/26) for the first £1 million.

Individuals	2026/27	2025/26
Exemption	£3,000	£3,000
Standard rate	18%	18%
Higher rate	24%	24%

The higher rate applies to higher rate and additional rate taxpayers.

Trusts	2026/27
Exemption	£1,500
Rate	24%

Companies House Forms

Access commonly used forms and documents required for company filings and statutory obligations.

HMRC Forms

Find essential HMRC forms to help you manage tax reporting and compliance efficiently.

Online Calculators

Use our straightforward calculators to estimate tax liabilities and support financial planning.

Tax Calendar

Stay on track with key filing dates and important tax deadlines throughout the year.

Tax Rates & Allowances

View the latest tax rates and allowances to help you plan effectively and make informed decisions.

Fact Sheets

Read clear, practical guidance on a range of tax and financial topics affecting individuals and businesses.

Budget Updates

Stay up to date with the latest UK Budget announcements, including key changes and insights from the Autumn Budget and Spring Statement affecting individuals and businesses.