2019/20 Capital Gains Tax

For Individuals

  2019-20 2018-19
Exemption £12,000 £11,700
Standard Rate 10% 10%
Higher/Additional Rate 20% 20%

For Trust

  2019-20 2018-19
Exemption £12,000 £11,700
Rate 20% 20%

Higher rates (18/28%) may apply to the disposal of certain residential property and carried interest.

Entrepreneurs’ relief and Investors' relief

The first £10m of qualifying gains will be taxed at 10%. Gains in excess of the limit are charged at the rates detailed above.