UK individual 2026/27 with the full £3,000 annual exempt amount available, ordinary gains subject to 18%/24%. Enter gains after correctly applying allowable losses. Excludes carried interest, BADR, Investors' Relief, trusts, nonresident complications, mixed-rate allocation and band extensions. Outputs are unrounded arithmetic values; return-specific and payroll rounding procedures are separate.
UK individual 2026/27 with the full £3,000 annual exempt amount available, ordinary gains subject to 18%/24%. Enter gains after correctly applying allowable losses. Excludes carried interest, BADR, Investors' Relief, trusts, nonresident complications, mixed-rate allocation and band extensions. Outputs are unrounded arithmetic values; return-specific and payroll rounding procedures are separate.
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Check the units, enter your values, and run the tool. Results follow the assumptions and method below.
max(0,gains-3000)min(max(0,gains-3000),max(0,37700-income))*0.18+max(0,max(0,gains-3000)-max(0,37700-income))*0.24