Shares CGT Calculator

A shares CGT calculator UK tool applies HMRC share pooling (Section 104) rules to work out your average cost, then calculates the gain and applies the 18% or 24% Capital Gains Tax rate based on your income.

Section 104 share pooling combines identical shares bought at different times into a single pool with an average cost, which is used to calculate the gain or loss when you sell part or all of the holding.

No. Shares held within a Stocks and Shares ISA are exempt from Capital Gains Tax, which is why many investors use their ISA allowance before investing in shares outside a tax-efficient wrapper.

Yes. Allowable losses on share disposals can usually be offset against other Capital Gains Tax gains in the same tax year, or carried forward to offset gains in future tax years.

Gains on shares above your annual exempt amount are taxed at 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers, the same rates that apply to most other chargeable assets.

Yes. Dividends reinvested through a dividend reinvestment plan usually count as a new share purchase, adding to your Section 104 pool and affecting your average cost for future disposals.