Policy paper

Capital Gains Tax: changes to the higher rate of tax on residential property disposals

This tax information and impact notice outlines changes to the higher rate of Capital Gains Tax that is charged on residential property gains from 6 April 2024.

• From: HM Revenue & Customs
• Published: 6 March 2024

Documents

Capital Gains Tax rate on disposals of residential property from 6 April 2024

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Details

This measure reduces the higher rate of Capital Gains Tax charged on residential property gains from 28% to 24% for disposals made on or after 6 April 2024.

Published 6 March 2024