Chat with us, powered by LiveChat
This website uses cookies. You consent to our cookies if you continue to use our website. More Details

Home Resource Centre Tax Tables Capital Gains Tax

Tax Tables

Capital Gains Tax

 

2022/23

2021/22

2020/21

Rates

     

Residential property rates

     

Basic rate

18%

18%

18%

Higher rate

28%

28%

28%

Additional rate

28%

28%

28%

Other chargeable asset rates

     

Basic rate

10%

10%

10%

Higher rate

20%

20%

20%

Additional rate

20%

20%

20%

Companies

     

Added to income on corporation tax return

19%

19%

19%

Trusts

     

Trustees

20%

20%

20%

 

 

 

 

Capital gains tax reliefs - lifetime limits

2022/23

2021/22

2020/21

Business Asset Disposal Relief (Entrepreneurs' Relief)

10%

£1,000,000

£1,000,000

£1,000,000

Investors' relief

10%

£10,000,000

£10,000,000

£10,000,000

 

 

 

 

Annual exemptions

2022/23

2021/22

2020/21

Individuals and estates

£12,300

£12,300

£12,000

Trusts

£6,150

£6,150

£6,150

Chattels (5/3 taxable on excess above)

£6,000

£6,000

£6,000

       
© 2021