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Tax Tables
Capital Gains Tax
Capital Gains Tax
| Income tax basic rate taxpayer |
18% |
18% |
18% |
| Income tax higher rate taxpayer |
24% |
24% |
28% |
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| Income tax basic rate taxpayer |
N/A |
32% |
18% |
| Income tax higher rate taxpayer |
N/A |
32% |
28% |
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| Income tax basic rate taxpayer |
18% |
18% |
10% |
| Income tax higher rate taxpayer |
24% |
24% |
20% |
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| Gains on residential property |
24% |
24% |
28% |
| Gains on carried interest |
N/A |
32% |
28% |
| Gains on assets other than residential property and carried interest |
24% |
24% |
20% |
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| Individuals and personal representatives |
£3,000 |
£3,000 |
£3,000 |
| Trustees |
£1,500 |
£1,500 |
£1,500 |
| Chattels (5/3 taxable on excess above) |
£6,000 |
£6,000 |
£6,000 |
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| Business asset disposal relief |
18% |
14% |
10% |
| Investors' relief |
18% |
14% |
10% |
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| Business asset disposal relief qualifying gains |
£1,000,000 |
£1,000,000 |
£1,000,000 |
| Investors' relief for external investors |
£1,000,000 |
£1,000,000 |
£10,000,000 |
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