{"id":20661,"date":"2022-09-16T11:25:07","date_gmt":"2022-09-16T10:25:07","guid":{"rendered":"https:\/\/taxfix.com\/en-uk\/?p=20661"},"modified":"2026-02-02T17:10:08","modified_gmt":"2026-02-02T17:10:08","slug":"what-improvements-are-allowed-for-capital-gains-tax-uk","status":"publish","type":"post","link":"https:\/\/taxfix.com\/en-uk\/landlord-tax-returns\/what-improvements-are-allowed-for-capital-gains-tax-uk\/","title":{"rendered":"What improvements are allowed for Capital Gains Tax (UK)?"},"content":{"rendered":"<\/div> \n\n
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Hey, have you sorted your tax return yet?<\/h2>\n\n \n \n
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Avoid costly mistakes and let Taxfix take care of it for you. Our UK-accredited accountants make filing quick and stress-free, starting from just \u00a3119.<\/span><\/p>\n<\/div>\n <\/div>\n\n \n \n

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Are you thinking about selling a capital asset – such as a home, investment property or even a piece of art – and not sure what improvements are allowed for Capital Gains Tax<\/a> (UK)? Maybe you\u2019re just thinking about making improvements to the asset for now?<\/p>\n\n\n\n

When you sell your asset for a profit, you make what’s known as a capital gain. If this profit is over a certain threshold, you’ll be liable to pay CGT.<\/p>\n\n\n<\/div> \n\n

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Capital gains tax<\/b> rates in the 2025\/26 tax year. It\u2019s paid on profits over the \u00a33,000 CGT allowance \ud83d\udc47<\/span><\/p>\n\n\n\n\n\n\n\n
Type of asset<\/b><\/td>\nBasic rate<\/b><\/td>\nHigher rate<\/b><\/td>\n<\/tr>\n
Shares<\/span><\/td>\n10%<\/span><\/td>\n20%<\/span><\/td>\n<\/tr>\n
Residential property<\/span><\/td>\n18%<\/span><\/td>\n24%<\/span><\/td>\n<\/tr>\n
Bitcoin\/cryptocurrency<\/span><\/td>\n10%<\/span><\/td>\n20%<\/span><\/td>\n<\/tr>\n
Other<\/span><\/td>\n10%<\/span><\/td>\n20%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n <\/div>\n<\/div> \n\n
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How much CGT you\u2019ll pay depends on the following things:<\/p>\n\n\n\n

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  • How much you purchased the asset for<\/li>\n\n\n\n
  • How much you sell the asset for<\/li>\n\n\n\n
  • The costs associated with selling it (like solicitor fees)<\/li>\n\n\n\n
  • Any improvements you\u2019ve made to the asset<\/li>\n<\/ul>\n\n\n\n

    In this guide, we\u2019ll be looking at the improvements side of things, helping you understand what improvements are allowed for Capital Gains Tax (UK).<\/p>\n\n\n\n

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