Capital Gains Tax

 

Annual exempt amounts 2021-22

Individuals	2021-22 £ per year	2020-21 £ per year
Exemption	11,300	12,300
Standard Rate	1.0%	10%
Higher Rate	28%	20%

Trusts	2017-18 £ per year	2016-17 £ per year
Exemption	5,650	5,500
Rate	28%	28%