Policy paper

Capital Gains Tax: Investors’ relief — lifetime limit reduction

This tax information and impact note explains the reduction in the Investors’ relief lifetime limit announced at Autumn Budget 2024.

• From: HM Revenue & Customs
• Published: 30 October 2024

Documents

Capital Gains Tax: Investors’ Relief — reduction in the lifetime limit

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Draft legislation

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Details

At Autumn Budget 2024, the Chancellor announced that the Investor’s Relief lifetime limit would be reduced from £10 million to £1 million

This will apply to qualifying disposals made on or after 30 October 2024 and to certain disposals made before 30 October 2024.

Published 30 October 2024