If the profit you make when you sell your shares or investments exceed £12,300, you will pay Capital Gains Tax (CGT) on the additional profits.
If you are a higher or additional rate taxpayer you will pay 28% CGT on your gains from residential property and 20% on your gains from other chargeable assets.
If you are a basic rate taxpayer you will pay 10% CGT on your profits over £12,300. If your profits take your total earnings into the next tax rate, your CGT will be that of a higher rate taxpayer