No CGT payable · full Principal Private Residence relief applies
Net Profit After CGT
£0.00
Sale price minus all costs and tax
Gross Gain
£0.00
PPR Relief
£0.00
Gain After PPR
£0.00
Annual Exempt Amount
£3,000
CGT Owed
£0.00
Net Profit
£0.00
Enter your property details to calculate your Capital Gains Tax.
Step-by-Step Breakdown
| Sale Price | £0.00 |
| Less: Purchase Price | -£0.00 |
| Less: Purchase Costs | -£0.00 |
| Less: Sale Costs | -£0.00 |
| Less: Improvement Costs | -£0.00 |
| Gross Gain | £0.00 |
| Less: PPR Relief | -£0.00 |
| Gain After PPR | £0.00 |
| Less: Annual Exempt Amount (AEA) | -£0.00 |
| Taxable Gain | £0.00 |
| Basic Rate Portion | £0.00 |
| Higher Rate Portion | £0.00 |
| Total CGT Owed | £0.00 |
| Net Profit (Gross Gain minus CGT) | £0.00 |
Note: CGT on a UK residential property sale must be reported and paid to HMRC within 60 days of the completion date using the CGT on UK Property online service. Failure to report on time can result in penalties and interest.
PPR Relief Calculation
| Total Months Owned | 60 |
| Months Lived in as Main Home | 60 |
| Final 9 Months (always qualifying) | 9 |
| Total Qualifying Months | 60 |
| PPR Fraction | 100% |
The final 9 months of ownership always qualify for PPR relief, even if you were not living in the property, as long as it was your main residence at some point. This covers the period between moving out and completing a sale.