Annual Exempt Amount (individual) Per-person · Trusts: £1,500 · Frozen to 2028
£3,000 Basic-rate CGT (shares & assets) Where gain stacks within basic-rate band
18% Higher/additional-rate CGT On gains above the basic-rate band
24% Residential property (not main home) Same bands · 60-day reporting deadline
18% / 24% Business Asset Disposal Relief £1m lifetime cap · From 6 Apr 2026 (was 14%)
18%
Couples can pool AEAs (£6,000 jointly). Residential property gains must be reported + paid within 60 days.