The UK Rules
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Capital Gains

Capital Gains Laws

United Kingdom Capital Gains Tax (CGT) is a tax charge made on the increase in value from selling or giving away property, shares, or personal possessions.


That means a capital gains charge (tax levy) could also be due on profit accumulated any time you dispose of an investment or business assets that you once owned.

This section explains the substantial amount of gains and allowances or rates you are allowed to make each year before you become liable for Capital Gains Tax - and in fact some capital gains are tax-free.

As a result of the 2016 Budget Capital Gains Tax rates are now levied at two different rates.

CGT is charged at 10% (reduced from 18%) for those who pay the basic rate income tax and CGT is charged at 20% (reduced from 28%) for taxpayers who fall into the higher rate tax band.

Capital Gains Tax Guide

Business Asset Rollover ReliefBusiness Asset Rollover Relief

CAPITAL GAINS TAX ROLLOVER RELIEF: The proceeds made by the disposal of old assets can be invested into new business assets to defer the chargeable gain. Use this section to check whether you are eligible for Business Asset Rollover Relief to delay paying capital Gains Tax and how to claim CGT deferral relief.

Capital Gains TaxCapital Gains Tax

CAPITAL GAINS TAX EXPLAINED: A section that overviews Capital Gains Tax profit realized on disposed assets, how to work out the current rates of tax, and how to pay. As a rule, examples of common items that increase in value and realize capital gains when they are sold include property, bonds, stocks, and precious metals.

Capital Gains Tax for BusinessCapital Gains Tax for Business

CGT FOR BUSINESS: Capital Gains Tax may be required any time you produce a profit, or gain, by selling or disposing of an asset as part of a business. CGT for business owners may be liable for tax depending on the type of business assets (e.g. intellectual such as a website or physical like a shop).

Capital Gains Tax on Personal PossessionsCapital Gains Tax on Chattels

CAPITAL GAINS TAX ON PERSONAL POSSESSIONS: How to work out the profit and how much Capital Gains Tax (CGT) you may need to pay on certain chattels when you dispose of them or sell them. When you calculate the total amount of gain in Capital Gains Tax on personal possessions the amount is basically the difference between the purchase price and the selling price.

Entrepreuneurs' ReliefEntrepreneurs' Relief

CAPITAL GAINS TAX ENTREPRENEURS' RELIEF: Information and advice about HM Revenue and Customs conditions for Entrepreneurs’ Relief, your eligibility, and how you can claim. In some cases, claiming Entrepreneurs' Relief makes it possible to reduce the amount of Capital Gains Tax that you pay down to 10% on all gains when you sell or dispose of qualifying shares, a complete company, or some of the business assets.

Gift Hold-Over ReliefGift Hold-Over Relief

Capital Gains Tax Law Overview