Capital Gains Tax

Capital gains tax rates and bands for 2019/20.

Lower rate (UK excl. Scotland)10%10%
Higher rate (UK excl. Scotland)20%20%
Trusts and Estates20%20%
Surcharge for residential property and carried interest8%8%
Annual exemption
Individuals, estates
Chattels (gain restricted to 5/3rds proceeds over limit)£6,000£6,000
Entrepreneurs’ relief
Applicable rate
Lifetime limit



  • Entrepreneurs’ relief for trading businesses and companies (minimum 5% employee/officer shareholding) held for at least two years.
  • Don’t hesitate to ask

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