RESIDENTIAL CAPITAL GAINS TAX · 2026/27

Second-home CGT and PRR calculator

Estimate chargeable residential-property gain after costs, Private Residence Relief and the annual exempt amount.

Purchase priceSale proceedsBuying costsSelling costsCapital improvement costsOwnership startedSale/completion dateMonths occupied as main homeYour ownership share (%)Allowable capital lossesOther taxable income Owner and tenant shared the home (possible Letting Relief)

Estimated result

£20,384

Your gain before reliefs: £170,000
Ownership period: 120 months
PRR months including final period: 57
Private Residence Relief: £80,750
Letting Relief: £0
Chargeable gain: £86,250

Models one ownership share and one total main-residence period. Nomination rules, absences, transfers, historic letting periods, non-residence and connected-party transactions need specialist review. UK residential property may require reporting within 60 days.

SOURCES & REVIEW

Checked against official guidance

Last checked 14 July 2026 · Rule version GB-2026.27.1

GOV.UK: Private Residence Relief ↗

COMMON QUESTIONS

Frequently asked questions

Is this an exact quote or tax return?

No. It is an estimate based on the inputs and assumptions shown.

When was this checked?

The method and linked official guidance were reviewed for the current UK release.