Capital Gains Tax

Individuals 2021/22 2020/21
Exemption £12,300 £12,300
Standard rate 10% 10%
Higher/additional rate 20% 20%
Trusts
Exemption £6,150 £6,150
Rate 20% 20%

Higher rates (18/28%) may apply to the disposal of certain residential property and carried interest.

Business Asset Disposal Relief
The first £1m of qualifying gains are charged at 10%


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