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% |