Capital gains tax calculation

[Deleted User]

macman said:

If you have a capital gain of £30K, then you clearly do have an income in that tax year, albeit in a one-off form.
In order to calculate the rate of CGT charged, the capital gain is added to your net income.

A little pedantic I know but, for many years, the annual tax return was referred to ‘A return of income and gains’

I see that HMRC still use that terminology on its website:

 This means you pay UK tax on:

• your UK income and gains
• any foreign income and gains