Autumn Budget 2017: Capital Gains Tax (CGT): Annual exemption amount

For the 2017/18 tax year, the CGT annual exemption for individuals and personal representatives equalled £11,300 and £5,650 for trustees of a settlement.

As of 6 April 2018, these annual exemptions will increase in line with inflation to £11,700 and £5,850 respectively.

Individuals making disposals after 5 April 2018 will be able to use these increased amounts.