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When do you have to pay Capital Gains Tax in the UK?
It's important to understand the rules around capital gains tax, how it is calculated, and when it is due.
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The amount of tax collected by HMRC for 2025/26 increased by 9.3% compared to the previous year. The figure is unsurprising given the hike in capital gains tax (CGT) rates, as well as employer national insurance contributions (NICs).