Capital Gains Tax 2024 Uk. You only pay tax on any gain over your allowance each tax year. Where ‘business asset disposal relief’ (badr) applies, the rate of tax.

For 2024, significant changes will impact the uk capital gains tax (cgt) for individuals, trustees, and personal representatives. The rate of capital gains tax is 10%, where the total taxable gains and income is less than £37,700.