Capital Gains Tax

Tax Rates – Individuals16/1717/18
Up to basic rate limit (UK excl. Scotland)10%10%
Above UK basic rate limit (UK excl. Scotland)20%20%
Tax rate – Trusts and estates20%20%
Surcharge for residential property and carried interest8%8%
Individuals, estates, etc£11,100£11,300
Trusts generally£5,550£5,650
Chattels (gain restricted to 5/3rds of proceeds over limit)£6,000£6,000


Entrepreneurs’ Relief 10% on lifetime limit of£10,000,000£10,000,000
For trading businesses and companies (minimum 5% employee/officer shareholding) held for at least one year
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