What your result means
Your gain is the sale price less the purchase price and allowable costs. If the property was ever your only or main residence, Private Residence Relief exempts the fraction of the gain relating to those months. Enter only the months you actually lived there as your main home, up to whichever came first: the day you moved out, or the sale. If you moved out before completion, tick the box saying so, and the final 9 months of ownership are added on top as deemed residence, since HMRC treats them as qualifying regardless of whether you were living there at the end - but only to the extent they are not already inside the months you entered, so nothing is double counted if your residence period already ran up to the sale. If you let out a room while living there yourself, Lettings Relief can shelter a further slice, capped at £40,000, but it does not apply if you moved out entirely and let the whole property to someone else. What is left after those reliefs and the £3,000 Annual Exempt Amount is taxed at 18% for any part that falls within your remaining basic-rate band, and 24% above it, based on rates unchanged since 6 April 2024. Before you sell, our running cost calculator and guide to selling a second home cover the wider picture.
Worked example
Take a Cornwall holiday cottage bought for £250,000 and sold ten years later for £425,000, with £12,000 of buying and selling costs, that was never the owner's main residence. The gain is £425,000 minus £250,000 minus £12,000, which is £163,000. With no months as a main residence, Private Residence Relief and Lettings Relief are both £0, so after the £3,000 Annual Exempt Amount, £160,000 is taxable. With £40,000 of other income, £10,270 of basic-rate band headroom remains before the £50,270 threshold, taxed at 18% for £1,849, and the remaining £149,730 is taxed at 24% for £35,935, an illustrative total of about £37,784. Because completion is treated as today's date in this example, the return and payment would be due to HMRC within 60 days, in mid-November.
How this is calculated
final_months = moved_out_before_sale ? min(9, ownership_months - main_residence_months) : 0
prr_fraction = (main_residence_months + final_months) / ownership_months
lettings_relief = shared_occupation ? min(40000, prr_relief, gain_after_prr) : 0
taxable_gain = max(0, gain - prr_relief - lettings_relief - 3000)
tax = (taxable_gain within basic-rate headroom x 18%) + (remainder x 24%)
The final 9 months are added from the gap between moving out and completion, and only that gap. Leave the gap at 0 if you lived there until the sale, because those months are already inside your main-residence figure and counting them twice would overstate the relief. A 3 month gap adds 3 months; a gap of 9 months or more adds the full 9.
| Item | Figure (2026-27) |
|---|---|
| Basic-rate CGT on residential property | 18% |
| Higher/additional-rate CGT on residential property | 24% |
| Annual Exempt Amount | £3,000 per individual |
| Basic-rate income tax band ceiling | £50,270 taxable income |
| Lettings Relief cap | £40,000, shared occupation only |
| Report and pay deadline | 60 days from completion |
Sources: GOV.UK, "Tax when you sell property" (gov.uk/tax-sell-property), for the residential CGT rates and the 60-day report-and-pay rule; HMRC helpsheet HS283, "Private Residence Relief," for the final 9-month rule and the Lettings Relief shared-occupation condition and £40,000 cap. The 18%/24% rates and £3,000 Annual Exempt Amount are shown as continuing unchanged since 6 April 2024; check GOV.UK's rates-and-allowances page for any in-year update.
What this calculator does not cover
This tool assumes no capital losses, no other disposals using your Annual Exempt Amount this tax year, and no special reliefs beyond Private Residence Relief and shared-occupation Lettings Relief. It does not calculate Stamp Duty Land Tax paid on purchase (see our stamp duty calculator), Scottish Land and Buildings Transaction Tax, or Welsh Land Transaction Tax. It does not handle non-UK residents, who face different reporting rules, or properties held in a trust or company. It treats months as main residence as a single continuous or summed figure rather than tracking specific date ranges.
Questions
What counts toward the final 9 months?
If the property was your only or main residence at any point, and you moved out before selling, the last 9 months of ownership are treated as a qualifying period for Private Residence Relief on top of the months you actually lived there, even though you were not living there at the end. Tick "I moved out before selling" to add this. If you were still living there when you sold, those final months are already part of the months you entered, so nothing extra is added - the calculator only ever counts each month once.
Do I get Lettings Relief if I rented out the whole house?
No. Since 6 April 2020, Lettings Relief only applies where the owner shared occupation of the home with the tenant during the letting period, such as taking in a lodger while still living there. If you moved out entirely and let the whole property, Lettings Relief is £0.
When do I have to pay?
UK residents must report and pay any Capital Gains Tax due on a UK residential property sale within 60 days of completion, using HMRC's dedicated online service. This is separate from, and in addition to, reporting the sale on your annual Self Assessment return.
How does my other income affect the rate?
Capital gains are taxed at 18% for any part that falls within your remaining basic-rate income tax band, up to £50,270 of total taxable income, and at 24% above that. The more other income you have, the less basic-rate headroom is left for the gain, so more of it is taxed at 24%.
Is the £3,000 Annual Exempt Amount per property or per person?
Per individual, per tax year, across all your capital gains combined, not per property. If you and a co-owner both hold the property, each of you can use your own £3,000 allowance against your share of the gain.
Last reviewed 15 September 2026 against GOV.UK "Tax when you sell property" and HMRC helpsheet HS283. Next review April 2027.
This calculator gives a general estimate from the figures you enter. It is not financial, tax, legal or mortgage advice. Rules change and personal circumstances matter, so confirm with a qualified professional before you act. See the full disclaimer.