Tax-free allowances for Capital Gains Tax

Annual Exempt Amounts per Customer group

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Individuals, personal representatives and trustees for disabled people

£10,100 £10,600 £10,600 £10,900 £11,000 £11,100

Other trustees
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£5,050 £5,300 £5,300 £5,450 £5,500 £5,550


Rates for Capital Gains Tax

2010-11 2011-12 2012-13 2013-14 2014-15  2015-16
The following Capital Gains Tax rates apply:

• 18 per cent and 28 per cent tax rates for individuals (the tax-rate you use depends on the total amount of your taxable income, so you need to work this out first )
• 28 per cent for trustees or for personal representatives of someone who has died
• 10 per cent for gains qualifying for Entrepreneurs' Relief

2010-11 
For gains on or before 22 June 2010 Capital Gains Tax is charged at a flat rate of 18 per cent.
For capital gains made from 23 June 2010 to 5 April 2011 The following Capital Gains Tax rates apply to gains after this date:

• 18 per cent and 28 per cent tax rates for individuals (the tax rate you use depends on the total amount of your taxable income, so you need to work this out first )
• 28 per cent for trustees or for personal representatives of someone who has died
• 10 per cent for gains qualifying for Entrepreneurs' Relief

Find out more about Entrepreneurs' Relief

2009-10 and 2008-09 Capital Gains Tax is charged at a flat rate of 18 per cent.