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HMRC internal manual

Capital Gains Manual

Introduction and computation: Annual exempt amount: Introduction: annual exempt amounts

The annual exempt amounts are as follows:

  Main exemption(See CG18010) Trust exemption(See CG18011)
     
1995-96 £6,000 £3,000
1996-97 £6,300 £3,150
1997-98 £6,500 £3,250
1998-99 £6,800 £3,400
1999-00 £7,100 £3,550
2000-01 £7,200 £3,600
2001-02 £7,500 £3,750
2002-03 £7,700 £3,850
2003-04 £7,900 £3,950
2004-05 £8,200 £4,100
2005-06 £8,500 £4,250
2006-07 £8,800 £4,400
2007-08 £9,200 £4,600
2008-09 £9,600 £4,800
2009-10 £10,100 £5,050
2010-11 £10,100 £5,050
2011-12 £10,600 £5,300
2012-13 £10,600 £5,300
2013-14 £10,900 £5,450
2014-15 £11,000 £5,500
2015-16 £11,100 £5,550
2016-17 £11,100 £5,550