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Residential and Non-residential property disposal in the same year, with both creating a Capital Gain. Can you choose which of the Lower tax rate (Residential 18% or Non-residential 10%) you can apply to your lower rate band allowance of 37,700? HMRC Guidance only mentions the tax-free allowance (currently £3000/year) can be used against the highest rate, but it does not seem to mention anything about the basic rate band.       "If you have gains from both residential property and other assets       You can use your tax-free allowance against the gains that would be charged at the highest rates (for example where you would pay 24% or 28% tax). "