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Buying and selling stock is a great way of diversifying your income stream. Particularly when the stock is performing well. But like all things in life, one certainty that arises is that of taxes. With this in mind, you may be wondering if you can sell all or parts of your stock without paying capital gains tax on shares. In this article, we explore what capital gains tax is, what payments it applies to and which investments are exempt from such tax. Let’s take a closer look.

What is a capital gains tax?

By definition, capital gains tax is a tax that is levied on profits made from the sale of property or from an investment. In the UK, it is compulsory to pay this tax in certain circumstances (covered in more detail below), while in other cases, you may be exempt from paying a tax on share dividends.

What you need to pay tax on

According to HMRC, there are several situations when you may be, by law, required to pay capital gains tax. These include:

  • Shares that are not in an Individual Savings Account (ISA) or Personal Equity Plan (PEP) 
  • Units in a unit trust
  • Certain bonds (excluded are Premium Bonds and Qualifying Corporate Bonds

However, it is first important to calculate how much you’ve “gained” in order to determine whether you qualify for paying this tax. Most individuals have a capital gains tax allowance for a given year and you will be required to pay this tax if your earnings exceed the minimum threshold.

What investments are exempt from capital gains tax

Despite the general rule for paying capital gains tax, there are some exemptions that apply. For example, the HMRC indicates that one is not required to pay capital gains tax if the shares are given to a spouse, civil partner or to a charity. Furthermore, you may not be required to pay capital gains tax when you dispose of shares in the following cases:

  • Shares which you’ve put into an ISA or PEP
  • Shares in employer Share Incentive Plans (SIPs)
  • UK government gilts (which include Premium Bonds)
  • Qualifying Corporate Bonds
  • Employee shareholder shares (this will depend on when you got them)

So, if you are wondering how to avoid capital gains tax on shares, the answer is that it depends on what you do with your shares and where you place them. Some accounts that are meant to reduce your capital gains tax will take your cost basis minus your realised price to help you figure out your tax-loss harvesting to reduce your capital gains tax to zero. There are also some specialised accounts that you can place the profits made on your share sales to help you keep capital gains tax to a minimum.

Bookkeeping services in London to ensure your money and earnings are safe

Although it’s always a great thing when you’re earning money from your shares, you also have a responsibility to pay capital gains tax on the sale of your shares. In such cases, you want to minimise the amount of tax you pay while ensuring that you accurately and correctly declare the necessary amounts earned. For this purpose, our tax accountants in London here at Tax Navigator can help you in a professional way that will help better guide you.

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