Capital Gains Tax

Capital Gains Tax: Individuals and Trustees2020-212019-20
Annual exempt amount  
Standard rate taxpayers10%10%
Higher rate taxpayers / Trustees20%20%
Limit for gains subject to entrepreneurs’ Relief£1,000,000£10,000,000**
Business Asset Disposal Relief Rate 10%10%
Investors’ relief lifetime limit10,000,00010,000,000
Investors’ relief rate10%10%
* There is an 8% surcharge on the sale of chargeable residential property and carried interest (the share of profits or gains that is paid to asset managers).
** This relief was reduced to £1,000,000 with effect from 11 March 2020.


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