Rates and Allowances: Capital Gains Tax
You only have to pay Capital Gains Tax on your overall gains above your tax-free allowance (called the Annual Exempt Amount).
This document is classified by HM Revenue and Customs as guidance and contains information about Capital Gains Tax rates and annual tax-free allowances.
Published: 18 December 2014
Updated: 14 April 2016
- Section 3 updated to show the Capital Gains Tax rates for 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.