Who is eligible for Capital Gains Tax Annual Exempt Amount?

Available across the whole UK (England, Scotland, Wales, and Northern Ireland). Open to individuals — not restricted to businesses.

What is the deadline for Capital Gains Tax Annual Exempt Amount?

This is a rolling scheme with no fixed deadline.

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Tax ReliefUK-wide

Capital Gains Tax Annual Exempt Amount

HM Revenue & Customs

Description

The amount of profit you can make from selling assets like shares or property each year before Capital Gains Tax is due — currently £3,000 for individuals and £1,500 for most trusts. Like the Dividend Allowance, this has shrunk considerably in recent years, down from £12,300 in 2022/23, so gains that would once have been tax-free may now trigger a bill.

Amount

£3,000 tax-free capital gains per year (individuals); £1,500 for most trusts

Deadline

Rolling / no fixed deadline

Eligibility summary

Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
Open to individuals — not restricted to businesses.

Notes: Reduced sharply in recent years: £12,300 (2022/23) → £6,000 (2023/24) → £3,000 (2024/25 onward, confirmed unchanged for 2026/27).

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How to apply

Applied automatically when calculating gains — report via Self Assessment if you exceed the threshold.

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Last verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.