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Tax Tables

Capital Gains Tax

 

2021/22
£

2020/21
£

2019/20
£

Rates

     

Residential property rates

     

Basic rate

18%

18%

18%

Higher rate

28%

28%

28%

Additional rate

28%

28%

28%

Other chargeable asset rates

     

Basic rate

10%

10%

10%

Higher rate

20%

20%

20%

Additional rate

20%

20%

20%

Companies

     

Added to income on corporation tax return

19%

19%

19%

Trusts

     

Trustees

20%

20%

20%

 

 

 

 

Capital gains tax reliefs - lifetime limits

2021/22

2020/21

2019/20

Business Asset Disposal Relief (Entrepreneurs' Relief)

10%

£1,000,000

£1,000,000

£10,000,000

Investors' relief

10%

£10,000,000

£10,000,000

£10,000,000

 

 

 

 

Annual exemptions

2021/22 2020/21 2019/20

Individuals and estates

£12,300

£12,300

£12,000

Trusts

£6,150

£6,150

£6,000

Chattels (5/3 taxable on excess above)

£6,000

£6,000

£6,000

       
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