Separating or divorcing
Since April 2023, separating couples have until the end of the third tax year after they split to move assets between them with no Capital Gains Tax, and longer under a court order.
Your answer
Enter both your incomes.
About this calculator
For married couples and civil partners who are separating or divorcing and need to split the home, savings or investments.
We work out whether moving assets between you is free of Capital Gains Tax, the tax on the home for the one who moved out, and what happens to Marriage Allowance and the Child Benefit charge. Then we list the dates that matter.
What happens to your answers
We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.
How it’s worked out
Transfers between husbands, wives and civil partners are no gain, no loss: the one receiving takes over the original cost. Since 6 April 2023, after you separate this lasts until 5 April at the end of the third tax year after the one you split in, or the day of the final order if that comes first. Under a court order or formal agreement, there's no time limit.
Outside that, a transfer counts as a sale at market value. The one who moved out gets Private Residence Relief for the time they lived there plus the final 9 months. Selling under a formal agreement while the other still lives there, they can claim the whole time (section 225B), but then get no relief on a new home for that period.
Gains are taxed on top of each person's income, after the £3,000 yearly allowance, at 18% within the basic-rate band and 24% above it. We use this year's rates for later years.
Worked example
Transfers between you up to 5 April 2030 have no Capital Gains Tax: £0 to pay.
2026/27 rates · separated in 2026/27 · transfers in 2026/27 · home owned 50/50 · the one who gives pays the tax · no new partner
| Separated in 2026/27: no gain, no loss up to 5 April 2030 (or the final order, if sooner) | 5 April 2030 |
|---|---|
| Transfers in 2026/27: no gain, no loss (the one receiving takes over the original cost) | No gain |
| The home: worth £400,000, cost £250,000; you moved out, half the gain | £75,000 |
| You transfer that half to your ex: no gain, no loss | £0 |
| Other assets you give your ex: worth £40,000, cost £25,000, no gain, no loss | £0 |
| Child Benefit charge a year: now £584, after separating £0 (claimant's income only) | £0 |
Worked out using the Capital Gains Tax rules for separating couples (from 6 April 2023), HMRC's Private Residence Relief rules and 2026/27 rates.
Questions people ask
Is maintenance taxed?
No. Maintenance from an ex isn't taxed on the one who gets it, and the one who pays gets no tax relief, unless either of you was born before 6 April 1935.
Does pension sharing count as a transfer for Capital Gains Tax?
No. A pension sharing order gives the ex part of the pension as their own pension rights. It isn't a gift or sale, and a share from a registered pension isn't treated as a new contribution.
What happens to Marriage Allowance when we divorce?
You must cancel it when you divorce, end your civil partnership or legally separate, and either of you can. The change may be backdated to 6 April that tax year, so the one who got the allowance may owe up to £252.
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