Capital Gains Tax Exempt Amounts and Rates

Individuals £12,300  £12,000 £11.700 £11,300 £11,100
Trustees - reduced by 50% for most trusts  £6,150 £6,000 £5,850 £5,650 £5,500 
Principle Private Residence Exemption  No limit No limit No limit No limit No Limit 
Chattels Exemption £6,000  £6,000 £6,000 £6,000 £6,000 
Retirement Relief: age 55 and above or less than 55 on ill-health grounds - sale of business assets  No CGT No CGT No CGT No CGT No CGT
Main rate for individuals  10%* 10%* 10%* 10%* 10%
Main rate for trustees and personal representatives  20% 20% 20% 20% 20% 

* For basic rate taxpayers only. Higher and additional taxpayers pay 20%

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The Royal London Mutual Insurance Society Limited is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. The firm is on the Financial Services Register, registration number 117672. It provides life assurance and pensions. Registered in England and Wales number 99064. Registered office: 55 Gracechurch Street, London, EC3V 0RL.