Determine the asset’s purchase price
Add acquisition costs, such as legal fees, stamp duty, and broker fees
Determine the asset’s sale price
Subtract selling costs, such as agent fees and legal fees
Calculate the capital gain: sale proceeds minus total cost base
Subtract any capital losses carried forward or incurred in the same tax year
Apply any eligible CGT exemption or relief
Apply the CGT annual exempt amount, if available
Apply the relevant CGT tax rate to the taxable gain
Report the resulting CGT due on your tax return