Investment Income That Requires Tax Reporting (2025/26)
You must report ALL investment gains and income through Self Assessment for the 2025/26 tax year:
Cryptocurrency
Bitcoin, Ethereum, Altcoins, NFTs, DeFi gains, staking rewards, mining income
Shares & Stocks
UK shares, international stocks, ETFs, investment trusts, share options
Property Investments
Second homes, buy-to-let sales, property development gains, REITs
Funds & Bonds
Unit trusts, OEICs, investment bonds, gilts, corporate bonds
Other Assets
Gold, art, collectibles, vintage cars, watches, jewellery over £6,000
Dividend Income
Company dividends, investment trust distributions, foreign dividends
2025/26 Tax Year
£3,000
Annual CGT Allowance
This allowance applies to total gains across ALL your investments in the tax year. Cannot be carried forward if unused.
🏆 Capital Gains Tax Calculator (2025/26)
Current Capital Gains Tax Rates (2025/26)
18%
Basic Rate - Shares
For shares & assets (not property)
18%
Basic Rate - Property
UK residential property gains
24%
Higher Rate - Shares
For shares & crypto assets
24%
Higher Rate - Property
UK residential property gains
₿ Cryptocurrency Tax Rules — April 2026
Important: HMRC treats crypto as assets, not currency. Every disposal (sale, trade, gift) is a taxable event for 2025/26.
Taxable Events
• Selling for fiat currency
• Trading between coins
• Using crypto to buy goods
• Gifting crypto (over allowance)
Record Keeping
• Transaction dates & times
• Amounts in GBP at time
• Wallet addresses
• Exchange records
Our Service Includes: Crypto transaction analysis, cost basis calculation, pooling rules application, and full HMRC compliance. Fixed fee — see pricing →
Critical Deadlines for Investors (2025/26)
31 January 2027
Online Self Assessment
Report investment income and gains (except UK property). £100 penalty if late.
60 Days from completion
UK Property CGT Reporting
Report and pay CGT within 60 days of selling UK residential property. Penalties up to 100% of tax due.
5 October 2026
Register for Self Assessment
Register with HMRC if you have new investment income requiring Self Assessment.
📊 Real Example: How We Saved a Crypto Investor £12,800 (2024/25 return filed April 2026)
Client: James, software developer with crypto investments | Situation: Multiple crypto transactions across 3 years, DIY calculation showed £38,200 CGT due
Our Specialist Analysis Found: Incorrect pooling calculations (£6,400 overpayment) | Missed allowable expenses (£1,200) | Bed and breakfasting opportunities (£3,800) | Loss carry forward (£1,400)
Result: Correct CGT liability £25,400 | Total Saving: £12,800 (33.5% reduction)
🎯 Tax-Efficient Investing Strategies (2025/26)
ISA Allowance
Use your annual ISA allowance — all gains and income tax-free
Use your annual ISA allowance — all gains and income tax-free
Bed & Breakfasting
Sell and repurchase shares to use annual CGT allowance
Sell and repurchase shares to use annual CGT allowance
Loss Harvesting
Offset capital losses against gains in same tax year
Offset capital losses against gains in same tax year
Spouse Transfers
Transfer assets tax-free to use both partners' allowances
Transfer assets tax-free to use both partners' allowances
Frequently Asked Questions — April 2026 Update
What is the current Capital Gains Tax allowance for 2025/26? +
The annual CGT allowance for 2025/26 is £3,000. This allows you to make tax-free gains up to this amount across all your investments. The allowance cannot be carried forward if unused, so it's important to use it efficiently each tax year.
Do I need to pay tax on cryptocurrency gains for 2025/26? +
Yes, HMRC treats cryptocurrency as assets. Every disposal (sale, trade, gift, or using crypto to purchase goods) is a taxable event. You must report all crypto gains through Self Assessment by 31 January 2027 and may owe CGT on profits above £3,000. Even swapping one cryptocurrency for another is a disposal.
What is the deadline for reporting Capital Gains Tax on property? +
For UK residential property sales, you must report and pay CGT within 60 days of completion using HMRC's "Report Capital Gains Tax on UK Property" service. Late submissions incur automatic penalties plus interest. For other assets (shares, crypto), report through Self Assessment by 31 January 2027.
Can I offset investment losses against gains? +
Yes, you can offset capital losses against gains in the same tax year — this is called "loss harvesting." Any unused losses can be carried forward to future tax years indefinitely, but they must be reported to HMRC within 4 years. Proper loss harvesting can significantly reduce your tax liability.
What records do I need to keep for investment tax? +
Keep records for at least 6 years: purchase and sale dates, transaction amounts in GBP, contract notes, dividend statements, crypto transaction records (exchange statements), property completion documents, and records of any expenses (broker fees, improvement costs). Good record keeping is essential for accurate tax reporting.