(TCGA 1992, s. 1H; former TCGA 1992, s. 4)

(In-depth: ¶500-220)

Gains eligible for:

Individuals

Trustees and PRs

Tax year

Business asset disposal relief (formerly entrepreneurs’ relief)

Investors' relief(3)

Main rates(1)

Residential property/carried interest(2)

Main rate

Residential property/carried interest(2)

%

%

%

%

%

%

2020-21

2019-20

10

10

10

10

10/20

10/20

18/28

18/28

20

20

28

28

2018–19

10

[10]

10/20

18/28

20

28

2017–18

10

[10]

10/20

18/28

20

28

2016–17

10

[10]

10/20

18/28

20

28

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