Capital Gains Tax

Capital Gains Tax: Individuals and Trustees

2018-19

2017-18

Annual exempt amount

   

Individuals

£11,700

£11,300

Trusts

£5,850

£5,650

Rates

Standard rate taxpayers

10%

10%

Higher rate taxpayers / Trustees

20%

20%

Limit for gains subject to entrepreneurs' Relief

£10,000,000

£10,000,000

Entrepreneurs' 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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