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Tax Tables

Capital Gains Tax

 

2017/18
£

2016/17
£

Rates of tax

   

Individuals

   

 

- Standard rate taxpayers

10%

10%

 

- Additional rate taxpayers

20%

20%

Companies - added to income

19%

20%

Discretionary and Accumulation & Maintenance Trusts

20%

20%

Interest in Possession Trusts

20%

20%

Higher rate will apply to specific residential property sales.

 

 

 

- Standard rate individuals

18%

18%

 

- Higher rate taxpayers and trusts

28%

28%

 

 

 

Exemptions

 

 

Individuals and most estates

11,300

11,100

Most trusts

5,650

5,550

Chattels (5/3 taxable on excess above)

6,000

6,000

 

 

 


Entrepreneurs’ Relief:

   

Up to £10,000,000 (in lifetime)

10%

10%

     

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