Details of the capital gains tax annual exempt amount and rates for the current and previous five tax years can be found on the gov.uk website (www.gov.uk/guidance/capital-gains-tax-rates-and-allowances).
For 2026/27, the annual exempt amount is £3,000 for individuals and £1,500 for trustees. Chargeable gains are taxed at 18% where income and gains do not exceed the basic rate band (set at £37,700 for 2026/27) and at 24% thereafter.
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