Capital Gains
UK Capital Gains Tax (CGT) Rates & BADR 2025/2026 Rules
UK CGT rates, Annual Exempt Amount (£3,000), 60-day UK property reporting, and Business Asset Disposal Relief (BADR) rate increases.
Key Statutory Thresholds & Rules (2025/2026)
Annual Exempt Amount: £3,000 per individual. Standard CGT rates: 18% (basic rate taxband) and 24% (higher/additional rate taxband) for all assets including residential property.
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.