Capital Gains Tax on Gifting Property Explained (2025/26)

Capital Gains Tax on gifting property – calculating CGT on a property gift in the UK.

Gifting property isn’t always tax-free. HMRC treats it as a sale at market value, meaning you could owe Capital Gains Tax even when you give it away.
Learn how CGT works, what reliefs apply, and how to plan ahead.

What Counts as a Gift in the Eyes of HMRC?

Parent gifting a property to a child – HMRC rules explained

Many parents want to share property with children during their lifetime to avoid disputes later. But HMRC has strict rules on what counts as a gift. Learn how Capital Gains Tax, Inheritance Tax and the settlements rule apply, and avoid costly mistakes when gifting or transferring property.

Can I Gift My Property to a Partner, Niece or Nephew Without Paying Tax?

Illustration showing a partner, niece, and nephew beside a house with the title “Can I Gift My Property Without Paying Tax?

You can gift property to anyone — but it’s rarely tax-free. We explain the CGT and IHT rules for gifting to a partner, niece, or nephew.

Can You Gift a Property to Your Children Tax-Free?

Gifting property to your children isn’t tax-free. Learn how Capital Gains Tax, Inheritance Tax and Gift with Reservation rules apply — and your planning options.

Transferring Property to Your Spouse or Children: What Taxes Apply?

Smiling couple standing outside a UK home holding documents, representing a property transfer between family members

Gifting a property to a spouse or child? It’s not always tax-free. This guide explains what HMRC expects around CGT, SDLT, rental income, and inheritance tax.