宣伝

King Charles bank 公式文書，認めるs enter 循環／発行部数 today - here are the first ￡5, ￡10, ￡20 and ￡50 serial numbers to 追跡（する） for that could be 価値（がある） a fortune
I'm 44 and want to 半分-retire in 10 years - can my ￡180,000 貯金 grow enough to 達成する that?
Why you should buy half your holiday cash now and the 残り／休憩（する） after the 選挙 (but there's one hotspot it's 価値（がある）持つ／拘留するing off)
I'm fed up with London rents - but with trains so expensive, will we save any money if we move to Leigh on Sea or Margate?
How much you need in 賞与金社債s to 勝利，勝つ the ￡1m jackpot? (It's いっそう少なく than you might think)
Should you join the 急ぐ to the 貯金壇・綱領・公約s that can 申し込む／申し出最高の，を越す取引，協定s? SYLVIA MORRIS takes a look
Could a 未来政府 really be tempted to cap Isa 貯金 at ￡100k? The idea might raise ￡1bn a year but would be コンビナート／複合体
Why so many homeowners wish they'd never 任命する／導入するd a smart メーター: Some 3.9M 装置s don't work - and you could wait SIX MONTHS for a 修理
MARKET REPORT: Oil 会社／堅いs 宙返り／暴落する as 天然のまま dives to four-month low まっただ中に関心 over 計画（する）s to raise 供給（する）s にもかかわらず冷静な／正味のing 需要・要求する
在庫／株交流 boss 解任するs Shein （激しい）反発: Julia Hoggett shrugs off （人命などを）奪う，主張するs London is lowering 基準s to 勝利，勝つ bumper ￡50bn Chinese 名簿（に載せる）／表（にあげる）ing
A first-class fiasco: While the 残り／休憩（する） of us are distracted by the General 選挙, 政治家，政治屋s are 始める，決める to wave through 王室の Mail 引き継ぎ／買収 with little scrutiny
It's Miller time at M&S: 株攻撃する，衝突する a six year high as chain 明かすs actress's new 'boho chic' collection
Roaring Kitty's 欠陥d meme 在庫／株貿易（する）s 実験（する） the 正直さ of our 財政上の会・原則s, says?ALEX BRUMMER
Ocado and St James's Place are 始める，決める to 衝突，墜落 out of FTSE 100 after 株 price 低迷
I want to build up my credit 得点する／非難する／２０ - how can I do it?
How to get through to a REAL HUMAN at Britain's biggest 顧客 helplines - and what you need to say
How to get a one-year 直す／買収する，八百長をするd 貯金率 of 5.69% with 壇・綱領・公約 Raisin... and BEAT the 最高の，を越す取引，協定s
Can a UK website 需要・要求する I 支払う／賃金 postage to return a guitar to 中国? DEAN DUNHAM replies
Muggers stole my son's iPhone, took out a ￡25k 貸付金 and Halifax says HE has to 支払う／賃金支援する the 負債: SALLY SORTS IT - but finds all may not be as it seems…
So much for telephone banking! First Direct axes its handy text message 警報 system
Santander's 封鎖する on online Facebook Marketplace sales has stopped nearly 2,000 scams
Could you be a 数字表示式の nomad? How to work from anywhere
I want to save more money - is a 50-30-20 予算 a good idea?
The questions you REALLY don't want to get wrong on your car 保険使用／適用... and that could 無効にする your cover if you do

How does 資本／首都伸び（る）s 税金 work? When you have to 支払う／賃金 and what the CGT 率s and allowances are for second homeowners, landlords and 投資家s?

By Tanya Jefferies for Thisismoney.co.uk

Updated: 09:14 BST, 16 April 2024

e-mail

資本／首都伸び（る）s 税金 is 徴収するd on 利益（をあげる）s from 資産s 範囲ing from 株 to second homes, buy-to-let 所有物／資産／財産s and personal 所有／入手s.

It is 伝統的に適用するd at lower 率s than 所得税 because the 資産s in question tend to be those on which people are taking a 危険 - whether an entrepreneurial one, or 経由で投資s held outside Isas and 年金s.

雇用 income and 貯金利益／興味 are more 保証（人）d, and so 税金d 異なって and more ひどく.

資本／首都伸び（る）s 税金 is 徴収するd on 資産s 範囲ing from 株 to second homes, buy-to-lets and personal 所有／入手s

Your main home that you live in, known as your 主要な／長／主犯私的な住居, is 免除された from CGT. That, 加える an 年次の税金-解放する／自由な allowance that until April 2023 was ￡12,300, has meant CGT is typically 徴収するd on wealthier taxpayers.

However, 過激な削減（する）s to the CGT allowance - to ￡6,000 in spring 2023 and ￡3,000 from April 2024 - make it 必然的な that m any more people will have to 支払う／賃金 it in 未来.?

資本／首都伸び（る）s 税金 is 徴収するd on your 利益（をあげる）s

資本／首都伸び（る）s 税金 is paid on the 利益（をあげる）s when you sell an 資産 - what it sells for, いっそう少なく what you paid for it or it was 価値（がある） when acquired.

Depending on the 資産 there are 救済s 利用できる and each person has a 資本／首都伸び（る）s 税金 allowance, which is 現在／一般に￡3,000, to 相殺する against their 伸び（る）s.

Got a 税金 question??

Heather Rogers, 創立者 and owner of Aston Accountancy, is This is Money's 税金 columnist.

She can answer your questions on any 税金 topic - 税金 codes, 相続物件税金, 所得税, 資本／首都伸び（る）s 税金, and much more.

You can 令状 to Heather at taxquestions@thisismoney.co.uk.

'If an 資産 was transferred to you as a gift, then the value at 移転 will be the valuation for 取得／買収,' says This is Money's 税金専門家 Heather Rogers.

'When the 資産 is left to you through a will, then the probate value will be the value you are みなすd to have acquired it for.'

Rogers 追加するs: 'You can deduct costs of 取得／買収 and 処分 if 関連した - the 広い地所スパイ／執行官's and solicitor's 料金s on sale, for example. You can also deduct costs where you have spent money and have 追加するd value to the 資産.'

Regarding CGT 率s, if you're a higher or 付加率 taxpayer (40 per cent or 45 per cent それぞれ) the CGT 率 is 24 per cent on 伸び（る）s from 居住の所有物／資産／財産 and 20 per cent on 伸び（る）s from other chargeable 資産s.

For basic 率 taxpayers (20 per cent), if your taxable 伸び（る）加える your total taxable income 落ちる within the basic 所得税禁止（する）d of ￡12,571 to ￡50,270, the CGT 率 is 18 per cent on 居住の所有物／資産／財産 and 10 per cent on other 伸び（る）s.

If the 量 is higher, the CGT 率 is 24 per cent on 居住の所有物／資産／財産 and 20 per cent on other 伸び（る）s.

The 政府 has more （警察などへの）密告，告訴（状） on CGT 率s here.

Rogers explains how to carry 今後資本／首都 losses to 相殺する them against 資本／首都伸び（る）s here.

HEATHER ROGERS ANSWERS YOUR TAX QUESTIONS

? ? ? ?

And she looks at which types of personal 所有／入手s, referred to in this 状況 as 'chattels', are liable for CGT and which are 免除された here.

What do buy-to-let landlords need to know about CGT?

When you come to sell your buy-to-let 所有物／資産／財産, there will be 資本／首都伸び（る）s 税金 to 支払う／賃金 on any 利益（をあげる）.

It 適用するs to any 所有物／資産／財産 which is not your main home - your 主要な／長／主犯私的な住居 - 含むing 私的な second homes 同様に.

CGT is 徴収するd at the 率s explained above, but as 伸び（る）s are 追加するd to income to 配達する a total 量 this means that in practice most landlords making decent 利益（をあげる）s should 支払う／賃金 the 24 per cent 率.

There are two 救済s you can get on your CGT 法案, but they are both いっそう少なく generous than they once were.

First, there is a 資本／首都伸び（る）s 税金政権特に for '偶発の' landlords, who once lived in a 所有物／資産／財産 before going on to let it out.

If a landlord rents out a 所有物／資産／財産 that was once their main home, 資本／首都伸び（る）s 税金 only 適用するs on the 量 the home went up in value while they weren't living there.

Landlords can also 追加する an extra nine months の上に the 量 of time they lived at the 所有物／資産／財産 - this is known as the 'final period 控除'.

As an example of how this 作品,? a landlord who has owned their 所有物／資産／財産 for 10 years and lived in it for two would?be 税金d on seve n years and three months of 資本／首都伸び（る）s ? the 10 years, minus the two years residency 加える the 減ずるd nine months' 救済.

Ten tips for buy-to-let landlords?

?Read This is Money's guide to the 必須のs of 所有物／資産／財産投資 here.?

Another 重要な CGT allowance to be aware of is 'lettings 救済'.

When a landlord sells their former home after renting it out, up to ￡40,000 of their 伸び（る） can be 免除されたd from 資本／首都伸び（る）s 税金 - but this now 適用するs only if they?lived in the 所有物／資産／財産 with their tenants.

一方／合間, you can 減ずる your CGT 法案 by deducting some of the expenses associated with buying and managing a 所有物／資産／財産.

You may also be able to 相殺する losses on other 所有物／資産／財産 against your 資本／首都伸び（る）s 税金法案.

THIS IS MONEY PODCAST

??Previous

??Next

Some links in this article may be (v)提携させる(n)支部，加入者 links. If you click on them we may earn a small （売買）手数料，委託（する）／委員会／権限. That helps us 基金 This Is Money, and keep it 解放する／自由な to use. We do not 令状 articles to 促進する製品s. We do not 許す any 商業の関係 to 影響する／感情 our 編集（者）の independence.

Sorry we are not 現在／一般に受託するing comments on this article.