Autumn Budget 2018 – Capital gains tax annual exemption amount

For the 2018/19 tax year, the CGT annual exemption for individuals and personal representatives equalled £11,700 and £5,850 for trustees of a settlement.

As of 6 April 2019, these annual exemptions will increase in line with inflation to £12,000 and £6,000 respectively.

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