Service
Capital Gains Tax Adviser in Glasgow
Fixed-fee cgt advisory with a clear scope, practical guidance and ACCA-regulated support.
Capital Gains Tax applies to the taxable gain on a disposal, not the full sale proceeds. For 2026/27 an individual generally has a £3,000 annual exempt amount; most individual gains are taxed at 18% within the unused basic-rate band and 24% above it. Trusts generally have a £1,500 annual exempt amount, subject to special rules. Taxable UK residential-property gains normally require a 60-day HMRC return and payment, while non-residents generally report every UK land or property disposal within 60 days even if no tax is due.
Overview
CGT Advice for Property, Shares and Business Sales
Capital Gains Tax often arrives unexpectedly when a rental property, inherited asset, trust property, shares or a business is sold or transferred. Countify's Glasgow-based CGT advisers reconstruct the allowable cost, calculate the gain, test reliefs such as Private Residence Relief, Hold-Over Relief and Business Asset Disposal Relief, and handle the correct HMRC reporting route. For UK-resident individuals and trustees, taxable UK residential-property gains normally have a 60-day report-and-pay deadline; non-residents generally report all UK land and property disposals within 60 days, even where no tax is due.
What you get
Plan Asset Sales with Confidence
Our CGT advisory service focuses on planning before and after asset disposals. We review acquisition costs, allowable reliefs, exemptions, and timing strategies so your position is compliant and tax-efficient. Whether you are selling a rental property, shares, or business assets, we provide clear guidance to avoid costly mistakes and HMRC scrutiny.
Key benefits
Accurate capital gains tax calculations for property, shares and business assets
Business Asset Disposal Relief and Private Residence Relief reviewed before you sell
60-day HMRC property return prepared and filed on time
Advice on timing and structuring asset disposals
Support for trusts, estates, gifted assets and non-resident sales
Reduced risk of penalties and unexpected tax bills
Why choose Countify
CGT Advisory, done right.
Countify's capital gains tax advisory services combine technical expertise with practical planning. We take the time to understand your wider financial picture, ensuring CGT decisions align with your long-term goals. Our proactive approach helps clients avoid last-minute surprises and ensures asset sales are handled in a controlled, tax-efficient manner.
Detail
Who needs capital gains tax advice?
CGT catches more people than the name suggests — not just business owners, but anyone disposing of a valuable asset. We regularly advise:
Landlords selling a rental or second property in Glasgow and across Scotland.
Shareholders and investors disposing of shares, funds or crypto assets.
Business owners selling a company or trade assets under BADR.
Anyone gifting property, shares or business assets to family.
Non-resident landlords selling UK property.
Executors and trustees dealing with estate or trust disposals.
Detail
CGT rates, allowances and reliefs (2026/27)
The rate and amount you pay depends on the asset, your income, and which reliefs apply. We check every relief you're entitled to before a sale completes, including:
£3,000 annual exempt amount per individual for 2026/27.
18% CGT on gains within your basic-rate band.
24% CGT on gains above your basic-rate band.
Business Asset Disposal Relief at 18%, up to a £1 million lifetime limit.
Private Residence Relief on the sale of your main home.
Gift Hold-Over Relief and transfers between spouses or civil partners.
Detail
Trust, Estate and Inherited Property Disposals
These calculations start with the legal capacity in which the asset is held. We establish the correct taxpayer, base value and reporting route before considering relief:
Trust deed and beneficiary occupation rights reviewed for possible Private Residence Relief.
Trust annual exempt amount and any settlor-related restriction checked.
Probate value used where an estate or beneficiary acquired the asset on death.
Each owner's or trustee's legal share calculated separately where required.
60-day UK property return coordinated with the Trust and Estate Tax Return.
Hold-Over Relief reviewed for qualifying transfers rather than cash sales.
Detail
CGT reporting deadlines
Property disposals and other assets follow different reporting routes, and the property deadline is easy to miss because it falls well before self-assessment.
- 60 days
- Report and pay CGT on UK residential property sales via HMRC's online service, starting from the date of completion.
- 31 January
- Your final CGT position is confirmed through Self Assessment, with any balance settled or refunded.
- No fixed interim date
- Shares, business assets and other non-property disposals are usually reported through Self Assessment rather than the 60-day service.
How we work
Predictable, fixed-fee engagements.
CGT Advisory starts with a free discovery call. From there, we agree the scope and fixed fee upfront, so there are no surprises on your invoice. Once instructed, we deal directly with the relevant records, authorities and software access needed for this service.
- Step 01
Free discovery call
A 20-minute chat to understand your cgt advisory needs, deadlines, and current records.
- Step 02
Fixed-fee proposal
We confirm the cgt advisory scope and price in writing through an engagement letter.
- Step 03
Onboarding & delivery
We collect the information needed for cgt advisory and keep each agreed deadline visible.
For cgt advisory, we support clients in Glasgow city centre, across Scotland, and throughout the UK via Xero, QuickBooks Online, FreeAgent and secure document sharing. Day-to-day contact is with your named accountant.
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Useful next steps
Related support
for this work.
Estate planning
Align CGT decisions on gifted or inherited assets with wider estate planning.
Business restructuring
Work out Business Asset Disposal Relief when selling or restructuring a company.
Non-resident landlord accounting
CGT support for non-resident landlords selling UK property.
Trust accounting
Connect a trust property disposal to its wider annual accounting and tax return.
CGT usually applies when you sell or dispose of assets such as property, shares, or business assets for more than you paid for them. It applies to the gain, not the full sale price.
The CGT annual exempt amount for 2026/27 is £3,000 per individual. Gains above this are taxed at 18% within your basic-rate band and 24% above it.
Yes. Most UK residential property sales must be reported to HMRC, with any CGT paid, within 60 days of completion — separately from your annual self-assessment return. We ensure timely and accurate submissions.
Business Asset Disposal Relief (BADR) reduces the CGT rate to 18% on qualifying disposals of a trading business, business assets or shares in a personal trading company, up to a £1 million lifetime limit. We check whether your sale qualifies before it completes.
Usually yes. Gifts of property, shares or business assets are normally treated as a disposal at market value for CGT purposes, even though no money changes hands. Gift Hold-Over Relief can defer the gain on qualifying business assets, and transfers between spouses or civil partners are generally exempt.
Yes. Through careful planning, use of reliefs such as BADR and Private Residence Relief, exemptions, and timing strategies, CGT liabilities can often be reduced legally.
Typically purchase and sale details, legal costs, improvement expenses, and ownership information. We provide a clear checklist.
Yes. With your authorisation, we can liaise directly with HMRC regarding CGT calculations, filings, and enquiries.
Yes. We review the trust deed, acquisition or probate value, ownership share, improvement and sale costs, occupation history and beneficiary rights before calculating the trust's gain. Trustees normally report and pay CGT due on UK residential property within 60 days and may also need the disposal included in the Trust and Estate Tax Return.
It can apply in limited circumstances where the property was the main residence of a beneficiary who was entitled to occupy it under the trust. Eligibility depends on the trust terms and actual occupation history, so it must be checked from the documents rather than assumed because a family member lived there.
Generally yes. A non-UK resident must report disposals of UK land and property within 60 days of completion even where the calculation produces no tax. The reporting position is different for a UK-resident individual whose residential-property disposal creates no CGT liability.
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