Guidance

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).

Documents

Details

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
Last updated 6 April 2018 + show all updates
  1. Rates, allowances and duties have been updated for the tax year 2018 to 2019.
  2. Capital Gains Tax on carried interest at 18% and 28% has been updated in section 3.2 'Tax years 2016 to 2017'.
  3. Rates, allowances and duties have been updated for the tax year 2017 to 2018.
  4. Section 3 updated to show the Capital Gains Tax rates for 2016 to 2017.
  5. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  6. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  7. First published.