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Have I dug myself a 資本／首都伸び（る）s 税金罠（にかける） with my ￡46,100 投資マリファナ?

Updated: 15:23 BST, 17 April 2024

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I've been making 正規の／正選手月毎の投資出資／貢献s and reinvesting the （株主への）配当.

I have paid ￡300 in each month for the past 97 months, and in doing so have 蓄積するd ￡46,100 from a total 投資 of ￡29,100 加える the （株主への）配当s that I have reinvested.

How can I calculate 資本／首都伸び（る）s 税金 on this 投資, and have I dug myself into a 税金罠（にかける）?

What 選択s are open to me to 減ずる my 未来資本／首都伸び（る）s 税金法案? R.B 経由で email

税金罠（にかける）: 月毎の投資するing 支払う／賃金s off - but has our reader entered a CGT 罠（にかける）?

Harvey Dorset, of This is Money, replies: Committing to a long-称する，呼ぶ／期間／用語投資, and sticking to those 月毎の出資／貢献s, is no mean feat.

In your 事例／患者, the 支払う／賃金-off has been that your 投資 has 刻々と grown かなり beyond what you have inve sted yourself.

What this means, however, is that you may 直面する a hefty 資本／首都伸び（る）s 税金法案 when you come to selling these 投資s.

Even so, there are ways in which you can 削減（する）負かす／撃墜する your 結局の税金法案 when you look to 配置する／処分する／したい気持ちにさせる of your 投資s in the 未来.

Up to a 確かな level, you can 支払う／賃金 no 税金 on 利益（をあげる）s you have made. This comes in the form of the 年次の資本／首都伸び（る）s 税金 allowance, which, on 6 April 2024 was 減ずるd to ￡3,000 from ￡6,000 for the new 税金 year.

投資家s are also する権利を与えるd to a （株主への）配当税金 allowance of ￡500 for the new 税金 year from April - again this has been 削減（する） from ￡1,000 the previous year.

In 未来, there are a variety of ways in which you can lower your 資本／首都伸び（る）s or （株主への）配当税金告発（する），告訴（する）／料金. This means you can make the most 効果的な use of your 月毎の投資出資／貢献s and any 利益（をあげる）s or income.

選択s 含む making a gift to your spouse to use their allowances too, capitalising on the 利益s of Isas and 徐々に配置する／処分する／したい気持ちにさせるing of your 投資s using your 年次の資本／首都伸び（る）s 税金 allowance.

I asked two 専門家s for their advice on what you can do 減ずる your 資本／首都伸び（る）s 法案, and make the most out of your 投資s in the 未来.

減ずるing the 損失: Toby Tallon 示唆するs making a?'nil 伸び（る） nil loss' gift to your spouse

Toby Tallon, 税金 partner at Evelyn Partners, replies: Congratulations on setting aside a 正規の／正選手 sum for so long.?

I can empathise with the 税金頭痛, having been in a (much more modest) position when cashing in 10+ years' 価値（がある） of accumulation 基金部隊s.?

Happily, you have many 道具s to spring the 税金罠（にかける）.?

I will 熟視する／熟考する your 税金 position in my 返答 but not any 投資 considerations.

Calculating the 伸び（る）

The base cost of your 投資 is the total of:

? 月毎の出資／貢献s. You already calculated these as ￡29,100 (￡300 for 97 months); and

? Reinvested （株主への）配当s. Either check through eight years' 価値（がある） of 声明s (an easier approach if you have 接近 to them) or use a spreadsheet to 追加する in the appropriate 蓄積するd 株 from each （株主への）配当 (more time-消費するing).

All 株 in the same 資産 are pooled together for base cost 目的s, assuming no 株 in the same 資産 are repurchased within 30 days of a sale.

The proceeds on a sale are matched to the total base cost in 割合 to the number of 株 sold. For example, if you owned 500 株 and sold 100, the base cost for these 100 株 would be 100/500 of the total base cost.

減ずるing the 苦痛

1) 年次の控除

? The 資本／首都伸び（る）s 税金年次の控除 was ￡6,000 for 2023/24, 減ずるing to ￡3,000 for 2024/25.

? This is a 'lose or use it' 控除 that could be used over 多重の税金 years.

2) 資本／首都 losses

? Any 資本／首都 losses realised on other 資産s can be 始める，決める against 資本／首都伸び（る）s realised in the same 税金 year or rolled 今後 to 未来税金 years.

? Any other 投資s sitting at a loss could be realised to be 相殺する against the 伸び（る）.

3) Gift to spouse

? If you are married / in a civil 共同, consider gifting 株 to your spouse for them to make use of their 年次の exempti on or 資本／首都 losses.

? 株 gifted to a spouse / civil partner take place at 'nil 伸び（る） nil loss', meaning no 資本／首都伸び（る） for the transferor and the transferee spouse takes on the base cost.

4) CGT 率

? CGT is 10 per cent on any 伸び（る）s that fit within your remaining 所得税 basic 率 threshold.

? CGT 増加するs to 20 per cent once you are a higher 率税金 payer.

5) EIS / SEIS 投資s

? 投資s in 確かな EIS / SEIS qualifying companies carry 可能性のある資本／首都伸び（る）s 税金 deferrals / 控除s (amongst other 税金利益s).

? Such 投資s carry a 重要な投資危険, and specialist advice is recommended.

Will you 直面するその上の税金苦痛?

There may be a その上の税金問題／発行する to consider. Although the （株主への）配当s were automatically reinvested, they are still considered income.

However, hopefully the （株主への）配当s were covered by your 年次の allowances:

? Personal allowance. 相殺する first against 収入s and other 貯金 income, anything left could be 始める，決める off against （株主への）配当 income. 価値（がある）￡11,000 in 2016/17, rising to ￡12,570 by 2021/22.

? （株主への）配当 allowance. 明確な／細部（株主への）配当s allowance 価値（がある）￡5,000 in 2016/17 and 2017/18, ￡2,000 from 2018/19 to 2022/23, ￡1,000 in 2023/24 and ￡500 in 2024/25.

Any （株主への）配当s in 超過 of the above allowances should have been 税金d at 率s of up to 39.35 per cent, depending on your 全体にわたる income and the 税金 year.

避ける the 投資するing 税金罠（にかける）

There are some points that you may wish to consider next time 一連の会議、交渉／完成する.

Isas

? 投資するing 経由で Isas 避けるs 複雑さ and 税金 costs. I assume these 株 are not in an Isa.

? All 利益／興味, （株主への）配当s, and 資本／首都伸び（る）s arising within an Isa are 税金-解放する／自由な.

年金

? 与える／捧げるing to a 年金 would enable all income and 資本／首都伸び（る）s to roll up 税金解放する／自由な within the 年金 wrapper.

? 税金 can 適用する on 撤退s after an individual is at a pensionable age (現在／一般に 55, rising to 57 from 2028).

? 年金s 支配するs are コンビナート／複合体 and specialist advice is recommended.

The reinvested （株主への）配当s can 削減（する） your CGT 法案?

Liviu Ratoi, 独立した・無所属財政上の助言者 at 飛行機で行くing Colours, replies:?To calculate your 資本／首都伸び（る）s 税金, you'll first need to 決定する the total 伸び（る） made by taking the 現在の value and subtracting the 初めの投資.?

Liviu Ratoi, of 飛行機で行くing Colours, says reinvested （株主への）配当s 増加する the 調書をとる／予約する costs and 限られた／立憲的な税金d 伸び（る）s

In this instance, the 計算／見積り is: ￡46,100 (現在の value) minus ￡29,100 (the '調書をとる／予約する' cost of ￡300 per month for 97 months), which equals ￡17,000.

Since you've reinvested the （株主への）配当s received over the period, you'll need to account for these in your 全体にわたる伸び（る）.?

When （株主への）配当s are reinvested, they 増加する the 初めの調書をとる／予約する cost, which therefore 減ずるs your 伸び（る） when you 結局 sell the 投資.

To 決定する your 改訂するd 調書をとる／予約する cost after reinvesting the （株主への）配当s, you would need to 跡をつける each reinvestment and 追加する it to your 初めの調書をとる／予約する cost of ￡29,100.

Once you've calculated the total 伸び（る）, you can work out the CGT.?

現在／一般に, CGT is 適用するd at different 率s depending on your total income and 伸び（る）s across the 税金 year. For the 2023/2024 税金 year, the 率s are as follows:

? Basic 率 taxpayers: 10 per cent on 伸び（る）s over the 税金-解放する／自由な allowance up to the basic 率所得税禁止（する）d (￡50,270 for the 税金 year 2023/2024).

? Higher 率 and 付加率 taxpayers: 20 per cent on 伸び（る）s over the 税金-解放する／自由な allowance.

As a UK 居住（者）, you will also have an 年次の税金-解放する／自由な allowance, known as the '年次の免除された量' for 資本／首都伸び（る）s.?

For the 2023/24 財政上の year, this is � �6,000 or ￡12,000 for 投資s held 共同で, 減ずるing to ￡3,000 and ￡6,000 それぞれ for the 2024/25 財政上の year.

Whether you've dug yourself into a 税金罠（にかける） depends on your individual circumstances.?

If the total 伸び（る） doesn't 越える your 年次の税金-解放する／自由な allowance, then you have nothing to worry about.

However, if your total 伸び（る）越えるs your 年次の allowance then you'll need to 支払う／賃金税金 on the 部分 above the allowance at your ごくわずかの率 of 税金.?

If your 年次の income is の近くに to ￡50,270 and the 伸び（る）越えるs your 年次の allowance, then it's likely part of the 伸び（る） will 結局最後にはーなる存在税金d at 10 per cent (basic 率) and part at 20 per cent (higher 率).

This is because 資本／首都伸び（る）s is 追加するd on 最高の，を越す of your income for the 税金 year to 決定する your 全体にわたる position and therefore which 率 of 税金適用するs.

ーに関して／ーの点で of 減ずるing your 未来資本／首都伸び（る）s 税金法案, you may want to consider some of the に引き続いて選択s:

1. Utilise 税金-efficient 製品s: Consider 投資するing through Isas or 年金s where 伸び（る）s are 税金-解放する／自由な or 税金-deferred.

2. Make use of your 年次の税金-解放する／自由な allowance: Each year, you have a 税金-解放する／自由な allowance for 資本／首都伸び（る）s. Make sure to use this efficiently by spreading your 伸び（る）s over 多重の税金 years where possible.

3. 相殺する資本／首都 losses: If you have any 資本／首都 losses from other 投資s, you can 相殺する these against your 伸び（る）s, 減ずるing your 全体にわたる税金義務／負債. It's important to 公式文書，認める that these losses need to be 登録（する）d with HMRC within 4 years of them arising and can be carried 今後無期限に／不明確に.

4. G ift 資産s: Consider gifting 資産s to your spouse or family members who may be on a lower 税金禁止（する）d and have them cash in the 資産s, 効果的に減ずるing the 税金義務／負債.

Get your 財政上の planning question answered?

財政上の planning can help you grow your wealth and 確実にする your 財政／金融s are as 税金 efficient as possible.

A 重要な driver for many people is 投資するing for or in 退職, 税金 planning and 相続物件.

If you have a 財政上の planning or advice question, our 専門家s can help answer it.?

Email: editor@thisismoney.co.uk with the 支配する line: 財政上の planning?

Please 含む as many 詳細（に述べる）s as possible in your question in order for us to 答える／応じる in-depth.

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