Policy paper
Maintaining the annual exempt amount for Capital Gains Tax
This tax information and impact note is about maintaining the Capital Gains Tax annual exempt amount.
Documents
Details
This measure maintains the Capital Gains Tax annual exempt amount at its current amount of £12,300 for individuals and personal representatives and £6,150 for most trustees of settlements for the tax years from 2021 to 2022 to 2025 to 2026.