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?

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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.

'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 C GT 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.

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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 seven years and three months of 資本／首都 伸び（る）s ? the 10 years, minus t he two years residency 加える the 減ずるd nine months' 救済.

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.

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