Articles16 Jun 2026
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.

Scott is a qualified Chartered Tax Advisor and Chartered Accountant and is based in our Guildford office. His primary role is helping clients complete their annual tax returns as well as supporting the team in providing them with a wide range of personal tax advisory services.
Scott enjoys working with clients to understand what they are looking to achieve and then to identify practical solutions to their tax affairs. His main focus are the areas of tax compliance, residence and non-domicile, property taxes and CGT.
Completing ICAEW and CIOT qualifications, which brought five years of study to a close, and the experience of working as part of a specialist team at Alliotts has helped Scott develop into a a well-rounded tax advisor.
Scott is a key member of our Private Client Advisory Team and has a broad range of knowledge and expertise in various personal tax services.
He works with the team in looking after a varied portfolio of clients including High Net Worth Individuals, expats, property investors and company directors. His expertise in all aspects of personal tax advisory including capital gains, partnerships, property taxes, UK residency and domicile issues helps ensure that clients receive specific advice to meet their needs.
In his free time Scott enjoys travel and spending time with his family. He also enjoys playing video games, is a big football fan and loves to stay active by playing the game he whenever he can.
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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 first step is to contact HMRC as soon you can and discuss your options.
Contact Scott
Please fill in the form below and Scott will be in touch shortly.
Alternatively, you can email scott.arnott@alliotts.com