Capital Gains Tax

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%