Tax Tools

Capital Gains Tax

2017/18

£

2016/17

£

Individuals    
Exemption 11,300 11,100
Standard rate 10% 10%
Higher rate* 20% 10%
Trusts    
Exemption 5,650 5,550
Rate 20% 20%
*For higher and additional rate taxpayers.
**Higher rates may apply to the disposal of certain residential property.
Entrepreneurs’ Relief
The first £10m of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above.




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