Preliminary estimates with restricted assumptions. Each result must be checked against the full facts and current legislation.
England, Wales and Northern Ireland; non-savings, non-dividend income only.
Uses a £12,570 standard Personal Allowance, tapering above £100,000; 20%, 40% and 45% bands. Excludes Scotland, Marriage Allowance, reliefs, savings and dividends.
Small profits, main rate and basic marginal-relief estimate.
Uses 19% small-profits rate, 25% main rate and 3/200 marginal-relief fraction. Excludes ring-fence profits, short periods, distributions and complex associated-company changes.
Simple individual estimate for gains taxed at the main 18% and 24% rates.
Uses a £3,000 annual exempt amount and £37,700 basic-rate band. Excludes losses, reliefs, carried interest, non-residence and special asset rules.
England and Northern Ireland freehold purchase estimate using rates applying from 1 April 2025.
Does not handle leases, linked transactions, companies, mixed property, reliefs or replacement-main-residence refunds. First-time buyer relief is disabled above £500,000.