Capital Gains Tax 2025 Allowance Form. An annual exemption of £3,000 for the tax year 2025/25 is available to individuals and therefore total gains made in the tax year up to this. The rate of capital gains tax is 10%, where the total taxable gains and income is less than £37,700.

 — the chancellor of the exchequer has made several announcements concerning rates and allowances applying from 6 april 2025, including the continued freezing of several.  — find helpsheets, forms and notes to help you fill in the capital gains pages of your self assessment tax return.