| Group | 2024 / 2025 | 2023 / 2024 |
|---|---|---|
| Main rates for individuals | 10% / 20% | 10% / 20% |
| Rates for individuals (for gains on residential property not eligible for Private Residence Relief) | 18 % / 24% | 18 % / 28% |
| Rates for on gains on ( carried interest) | 18 % / 28% | 18 % / 28% |
| Main rate for trustees and personal representatives | 20% | 20% |
| Rate for trustees and personal representatives (for gains on residential property not eligible for Private Residence Relief) | 24% | 28% |
| Rate for personal representatives for gains on carried interest | 28% | 28% |
| Annual exempt amount (AEA) for individuals and personal representatives | £3,000 | £6,000 |
| AEA for most trustees | 1,500 | £3,000 |
| Rate on gains subject to business Asset Disposal Relief | 10% | 10% |
| Rate on gains subject to investors’ relief | 10% | 10% |
| Business Asset Disposal Relief (previously known as Entrepreneurs’ relief): lifetime limit on gains for entrepreneurs | £1,000,000 | £1,000,000 |
| Investors’ relief: separate lifetime limit on gains for external investors | £10,000,000 | £10,000,000 |
Resource Type