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    Capital Gains


    Annual Exempt Amount

      2017-18 2016-17
    Individuals Exemption £11,300 £11,100
    Chattels proceeds exemption £6,000 £6,000
    Standard Rate for other chargeable assets 10% 10%
    Standard Rate on Residential property
    (not principal place of residency)
    18% 18%
    Higher Rate tax payers on other chargeable assets 20% 20%
    Higher Rate tax payers on Residential property
    (not principal place of residency)
    28% 28%
    Trusts Exemption £5,650 £5,550
    Balance of Gains 28% 28%

    Entrepreneurs' Relief


    100% Reliefs on:


    Tax Year 2017-18 Rates

    Tax Year 2016-17 Rates


    Click Here to download the current tax year's abacus Tax Tables pdf booklet

    Click Here to download the previous tax year's abacus Tax Tables pdf booklet

     

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