Capital gains tax rates and bands for 2018/19
On chargeable gains Amount
Total taxable gains and income
  up to higher rate threshold 10%*
  from higher rate threshold 20%*
Trust rate 20%*

*Higher rates (18%/28%) may apply to the disposal of certain residential property and carried interest.

Annual exemption
individuals £11,700
most trustees £5,850

Transfers between spouses or civil partners living together are generally exempt.

Entrepreneurs' Relief and Investors' Relief

Qualifying gains will be taxed at 10%.

Claims may be made on more than one occasion up to a 'lifetime' total of £10 million per relief.

Southampton Office

12-14 Carlton Place
Southampton
Hampshire
SO15 2EA

Tel: 02380 234 222

Winchester Office

6 Charlecote Mews
Staple Gardens
Winchester
SO23 8SR

Tel: 01962 842000

Reading Office

3 Richfield Place
Richfield Avenue
Reading, Berkshire
RG1 8EQ

Tel: 0118 9511 115

London Office

90 Long Acre
Covent Garden
London
WC2E 9RZ

Tel: 0203 470 0777