Resource Centre
Home 
Resource Centre 
Tax Tables
Capital Gains Tax
Tax Tables
Capital Gains Tax
|
Rates |
2025/26 |
30-Oct-24 - 5-Apr-25 |
6-Apr-24 - 29-Oct-24 |
2023/24 |
|
|
Residential property rates |
|||||
| Basic rate | 18% | 18% | 18% | 18% | |
| Higher rate | 24% | 24% | 24% | 28% | |
| Additional rate | 24% | 24% | 24% | 28% | |
|
Carried interest rates |
|||||
| Basic rate | 32% | 18% | 18% | 18% | |
| Higher rate | 32% | 28% | 28% | 28% | |
| Additional rate | 32% | 28% | 28% | 28% | |
|
Other chargeable asset rates |
|||||
| Basic rate | 18% | 18% | 10% | 10% | |
| Higher rate | 24% | 24% | 20% | 20% | |
| Additional rate | 24% | 24% | 20% | 20% | |
|
Companies |
|||||
| Added to income on corporation tax return | Marginal rate | Marginal rate | Marginal rate | Marginal rate | |
|
Trusts |
|||||
| Residential property | 24% | 24% | 24% | 28% | |
| Carried interest | 32% | 28% | 28% | 28% | |
| Other chargeable assets | 24% | 24% | 20% | 20% | |
|
Capital gains tax reliefs |
2025/26 |
30-Oct-24 - 5-Apr-25 |
6-Apr-24 - 29-Oct-24 |
2023/24 |
|
Rates |
|||||
| Business Asset Disposal Relief (Entrepreneurs' Relief) | 14% | 10% | 10% | 10% | |
| Investors' relief | 14% | 10% | 10% | 10% | |
Lifetime limits |
|||||
| Business Asset Disposal Relief (Entrepreneurs' Relief) | £1,000,000 | £1,000,000 | £1,000,000 | £1,000,000 | |
| Investors' relief | £1,000,000 | £1,000,000 | £10,000,000 | £10,000,000 | |
|
Annual exemptions |
2025/26 |
2024/25 |
2023/24 |
||
| Individuals and estates | £3,000 | £3,000 | £6,000 | ||
| Trusts | £1,500 | £1,500 | £3,000 | ||
| Chattels (5/3 taxable on excess above) | £6,000 | £6,000 | £6,000 | ||
© 2021
Our BLOG
Capital Gains Tax clampdown – What HMRC’s surge in investigations means for you
TESTIMONIALS
The staff at CST are always very friendly and approachable.… Read more “Mr JD Dolling, SW Heating Equipment Ltd”
We have been with CST for more than seven years… Read more “Doris Francis, Engineering Services (Bridgend) Ltd”
Our business has been handled by CST for many, many… Read more “Mr & Mrs Rise”
I moved my business to Clay Shaw Thomas because I… Read more “Sandra Wilkinson of Sage Marketing”
The audit was well planned and executed efficiently, with minimum… Read more “GE Carpentry”
Privately and within the company Clay Shaw Thomas provides a… Read more “Seashore Enterprises”
I am very happy with the service from CST. An… Read more “Mr Atkinson “
The family connection with CST goes back many years and… Read more “Dr Jones”
CST are very efficient, courteous and proactive when dealing with… Read more “Mr CMG Adams”
I have been a client for over twenty years and… Read more “Mr J T Wall”
Always one step ahead of the game, CST have helped… Read more “Mr RT Evans”
CST Staff always give unbiased advice in a clear and… Read more “Mr L Branfield”
It has been a professional pleasure working with CST, they… Read more “Mr P Jenkins”
SUBSCRIBE to our list
If you would like to see full details of our data practices please visit our Privacy Policy and if you have any questions please email tellmemore@clayshawthomas.com.