Capital Gains Tax

Capital Gains Tax: Individuals and Trustees 2022-23 2021-22
Annual exempt amount
Individuals £12,300 £12,300
Trusts £6,150 £6,150
Standard rate taxpayers 10% 10%
Higher rate taxpayers / Trustees 20% 20%
Business Asset Disposal Relief Rate lifetime limit £1,000,000 £1,000,000
Business Asset Disposal Relief Rate 10% 10%
Investors’ relief lifetime limit £10,000,000 £10,000,000
Investors’ relief rate 10% 10%
* There is an 8% surcharge on the sale of chargeable residential property and carried interest (the share of profits or gains that is paid to asset managers).


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