Taylor Berlin Taylor Berlin RICS Regulated · Property Valuers
Services / Tax / Estimators

Property tax
estimators.

Working estimates for capital gains tax, inheritance tax, SDLT and ATED on UK property. Updated for the 2026–27 tax year.

— A note on this tool

This is an estimate, not a valuation. The figures it produces are useful for tax planning, but a Self-Assessment return or an IHT400 needs a defensible market value sitting behind it. As you fill in the form, we’ll flag the scenarios where that’s likely to matter.

CGT on a disposal.

UK-resident disposals use original cost (or 31 March 1982 value where the asset pre-dates that).
If you acquired before April 1982, the gain is calculated using the property’s value at 31 March 1982, not what you paid for it. That figure typically needs a Red Book valuation.
Legal fees, SDLT paid, survey fees.
Estate agent fees, legal fees, advertising.
Extensions, full kitchen/bathroom rebuilds, structural works. Not repairs and maintenance.
Joint ownership splits the gain, and means each owner gets their own annual exempt amount.

When this needs a valuer.

0 flags

IHT on a deceased estate.

Property + investments + cash + possessions, less debts and funeral costs.
Triggers the £175k residence nil-rate band.
Main residence and any other property.
Cash, investments, chattels.
Mortgages, loans, outstanding bills.
Gifts above the annual exemption, added back to the estate.
10%+ of the net estate ⇒ rate reduces from 40% to 36%.
These usually shift the valuation methodology, so tap any that apply.

When this needs a valuer.

0 flags

SDLT on a purchase.

Adds a 2% surcharge on residential purchases.
For most SDLT, the figure is simply the purchase price; no valuation needed. These are the scenarios where a market value replaces or has to be apportioned around the transaction price.

When this needs a valuer.

0 flags

ATED on a company-held dwelling.

Chargeable period: 2026 to 2027
Use the value at 1 April 2022, or the date of acquisition if later.
Reliefs are claim-based: a return is still required (Relief Declaration Return), and the use needs to be evidenced throughout the chargeable period.
Chargeable period runs 1 April – 31 March. Acquisitions and disposals mid-period are pro-rated by month (part-month counts as full).

When this needs a valuer.

0 flags
— A working note from the practice

Two questions the calculator can’t answer.

What was the property worth at the relevant date? Market value at 31 March 1982, at 6 April 2015 or 6 April 2019 for non-resident disposals, at date of death, at the moment of an undivided share gift. And: does the methodology used hold up to scrutiny? The first needs a Red Book retrospective valuation. The second needs a valuer willing to defend it.

Both are what we do.

— Read further
— Caveats

These estimators are general working tools, not tax advice. Figures use 2026–27 thresholds and rates (CGT residential 18% / 24%, non-residential 18% / 24%; CGT annual exempt amount £3,000; IHT nil-rate band £325,000, residence nil-rate band £175,000 tapered above £2m; SDLT additional-dwelling surcharge 5%; standard SDLT thresholds; ATED chargeable amounts taken from HMRC’s published tables, with historic chargeable periods from 2013–14 onwards selectable). They do not handle every relief, exemption or anti-avoidance rule.

For any return that depends on a market value (CGT computation, IHT400, SDLT mixed-use apportionment) the figure used should be supported by a Red Book valuation. Estimators are not.