Everyone

Capital Gains Tax

Shares, property and crypto: working out the gain and reporting it in time.

7 lessons About 43 minutes By Laura Michelle Davis ✓ Reviewed by TaxFly Admin Figures for 2026/27
Capital Gains Tax is poorly understood because it is occasional: most people meet it a handful of times in their life, usually when selling shares, a second property or crypto. This course covers how a gain is calculated, the share pooling rules, the 60-day property deadline, and how to use losses.

By the end of this course you will be able to

  • Work out a capital gain correctly, including allowable costs
  • Apply the share identification and pooling rules
  • Report a property disposal within 60 days
  • Understand how crypto disposals are taxed
  • Use capital losses and the annual exempt amount effectively

What you will cover

Module 1

How Capital Gains Tax works

What triggers it, how the gain is calculated, and at what rate.

Capital Gains Tax is badly understood because it is occasional. Most people meet it a handful of times in a lifetime, usually when selling shares, a second property or crypto, and by then they have had no reason to learn it.

This module builds the calculation from scratch: what counts as a disposal, what comes off the gain, and how your income decides the rate.

  1. 1.1 What triggers Capital Gains Tax Lesson · 6 min · includes a calculator
  2. 1.2 Working out the gain Workshop · 6 min · includes a calculator
  3. 1.3 The rates, and how income decides them Lesson · 6 min · includes a calculator
Module 2

Shares and crypto

Where the identification rules make things genuinely difficult.

Selling a house is one disposal with one cost. Selling shares or crypto bought in dozens of tranches at different prices is not, and you cannot simply nominate which ones you sold. The pooling and matching rules decide for you, and they are the part people get wrong most often.

  1. 2.1 Share pooling and identification Workshop · 7 min · includes a calculator
  2. 2.2 Crypto disposals Lesson · 6 min · includes a calculator
Module 3

Reporting and losses

The 60 day deadline, and making losses actually count.

Two things left: the deadline that catches people who have sold property before, and the losses that are only useful if you claim them. Both are administrative rather than conceptual, and both cost real money when missed.

  1. 3.1 The 60 day property deadline Lesson · 6 min · includes a calculator
  2. 3.2 Using capital losses Checkpoint · 6 min · includes a calculator

Finish with the exam

10 questions covering the whole course. Score 80% or more and you get a certificate of completion. You can retake it as many times as you like.

The exam needs a free account, so we can save your result. The lessons themselves never do.

Go to the exam

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