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Capital Gains Tax Calculator

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Losses bought forward

The calculator applies to individuals.

It assumes you have not used your annual exemption on any other disposals.

It calculates CGT due ignore any losses brought forward or additional reliefs that may apply to particular disposals such as Entrepreneurs' relief or any form of rollover relief.

CGT is payable at 20% for higher rate tax payers and 10% for basic rate taxpayers.

CGT on residential properties and carried interest is payable at 28% for higher rate tax payers and 18% for basic rate taxpayers.

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