Capital Gains Tax Allowance 2024/5. For the tax year 2024 to 2025 and subsequent tax years the aea will be permanently fixed at £3,000 for individuals and personal representatives, and £1,500 for. Capital gains tax rates and annual exempt amounts.
For the tax year 2023 to 2024 the aea will be £6,000 for individuals and personal. Capital gains tax allowance in 2024.