Capital Gains Tax Rates

Annual exemption
Individuals, estates£11,700£11,300
Most trusts5,8505,650
Tax rate
Individual (to basic rate limit)*10%10%
Individual (above basic rate limit)*20%20%
Entrepreneurs’ Relief (ER)**10%10%
Trusts, estates*20%20%

*Individuals are taxed at 18%/28% on gains on residential property and receipts of carried interest. Trusts are taxed at 28% in these circumstances.

**ER is available for lifetime gains of up to £10m. Qualifying disposals include a trading business and shares in a trading company (from a minimum 5% holding) by an officer/employee. Various conditions apply.

Shares in an unquoted trading company may be eligible for a 10% CGT rate on lifetime gains up to £10m, if disposed of after 5 April 2019 by someone who is neither a paid officer nor employee of the company (Investors’ Relief).

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