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Capital Gains Tax
Tax Tables

Capital Gains Tax
|
2022/23 |
2021/22 |
2020/21 |
|
Rates |
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Residential property rates |
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Basic rate |
18% |
18% |
18% |
|
Higher rate |
28% |
28% |
28% |
|
Additional rate |
28% |
28% |
28% |
|
Other chargeable asset rates |
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Basic rate |
10% |
10% |
10% |
|
Higher rate |
20% |
20% |
20% |
|
Additional rate |
20% |
20% |
20% |
|
Companies |
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Added to income on corporation tax return |
19% |
19% |
19% |
|
Trusts |
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Trustees |
20% |
20% |
20% |
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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 |
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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 |
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