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Home Resource Centre Tax Tables Capital Gains Tax

Tax Tables

Capital Gains Tax

 

2020/21
£

2019/20
£

2018/19
£

Rates of tax

     

Individuals

     

 

- Standard rate taxpayers

10%

10%

10%

 

- Additional rate taxpayers

20%

20%

20%

Companies - added to income

19%

19%

19%

Discretionary and Accumulation & Maintenance Trusts

20%

20%

20%

Interest in Possession Trusts

20%

20%

20%

Higher rate will apply to specific residential property sales.

 

 

 

 

- Standard rate individuals

18%

18%

18%

 

- Higher rate taxpayers and trusts

28%

28%

28%

 

 

 

 

Exemptions

 

 

 

Individuals and most estates

12,300

12,000

11,700

Most trusts

6,150

6,000

5,850

Chattels (5/3 taxable on excess above)

6,000

6,000

6,000

 

 

 

 


Entrepreneurs’ Relief:

     

Rate on gains with relief:

10%

10%

10%

Lifetime limit

£1,000,000*

£10,000,000

£10,000,000

       

Investors' Relief:

     

Lifetime limit

£10,000,000

£10,000,000

£10,000,000

       

*For assets disposed of after 20 March 2020, otherwise the £10,000,000 limit applies

     
       
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