Capital Gains / Adjusted Net Income

Do capital gains/profit from selling shares count as income for the purpose of the adjusted net income calculation? This could be either below or above the CGT threshold of £3,000. Guidance states that company Dividends above the dividend threshold do count as income but no mention of Company shares. Thanks

Hi James H,
Capital gains is a totally separate tax to income tax.
Capital gains does not affect how your adjusted net income is calcuated.
Thank you.