The above calculator is provided for illustration purposes and guidance only. All figures are to be confirmed with your accountant or tax advisor.
PSC does not give financial, tax or legal advice and is not authorised by the Financial Conduct Authority. PSC is registered with HMRC for anti-money laundering supervision. Any market appraisal we provide is not a RICS valuation. Please take independent professional advice before making decisions about your property.
For limited companies the calculator gives general information only. Corporation Tax and how money is taken out of a company depend on the company’s position; ask your accountant.
How the Calculator Works
Each property's gain is its expected sale price, less selling costs, the original purchase price, and buying costs and capital improvements such as an extension. Ordinary repairs and mortgage interest do not count.
Each tax year runs from 6 April to 5 April. Every owner gets a £3,000 tax-free allowance each tax year, and gains are taxed at 18% within any unused basic-rate band and 24% above it. Selling in different tax years can therefore use more than one allowance, and a lower-income year can mean more of the gain is taxed at 18%.
Rates and source. The calculator uses the published 2026 to 2027 rates and allowances from GOV.UK (Capital Gains Tax rates and allowances, Income Tax rates and Personal Allowances), checked on 21 October 2026.
Losses on a property sold in the same tax year are set against the gains first. Unused losses can be carried forward to later years.
The comparison shows how the tax changes if the sales are timed differently. If you have chosen more than one tax year, it compares your plan with selling everything in the first year. If you have chosen one year, it shows an example of phasing the sales over two years.
Tax is only part of the decision. Phasing sales means keeping the remaining properties, mortgages and tenants for longer. Selling the whole portfolio to one investor buyer can be simpler and quicker, and a buyer's offer reflects the rents, tenancies and condition. Our guide to selling a property portfolio covers the options.
Reporting: CGT on UK residential property must be reported to HMRC and paid within 60 days of each completion. Read our guide to Capital Gains Tax when selling rental property, and our guide for portfolios held in a company or trust.
Tax and legal treatment depends on your circumstances. Speak to a qualified accountant or solicitor before acting.
Still undecided?
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