{"id":13971,"date":"2025-01-06T02:45:59","date_gmt":"2025-01-06T00:45:59","guid":{"rendered":"https:\/\/kairos-k.uk\/?p=13971"},"modified":"2025-01-27T15:06:37","modified_gmt":"2025-01-27T13:06:37","slug":"uk-capital-gain-tax-changes-from-2024","status":"publish","type":"post","link":"https:\/\/kairos-k.uk\/en\/uk-capital-gain-tax-changes-from-2024\/","title":{"rendered":"UK Capital Gain Tax Changes from 2024"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"blog_cgt_en\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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If you have made a profit from selling assets (Capital Gain) that exceeds the tax-free allowance, you need to file a Self Assessment Tax Return and pay Capital Gains Tax.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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What is Capital Gain?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Capital Gain is the difference between the purchase price of an asset and its selling price (or current market value). If you sold an asset for more than you bought it, you have made a capital gain, and this profit may be subject to taxation.<\/span><\/p>

For example, if you bought shares for \u00a35,000 and sold them for \u00a310,000, your capital gain is \u00a310,000 – \u00a35,000 = \u00a35,000.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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What Assets are Subject to Capital Gains Tax (CGT)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Real Estate <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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CGT applies to the sale or transfer of property that is not your primary residence. This can include rental properties, commercial premises (offices, shops), land, or a second home you do not live in as your main residence.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Shares and Securities <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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CGT is charged on the profit from selling shares or investments unless they are held in tax-advantaged accounts such as ISAs. This includes shares of UK or international companies, investments in index or mutual funds, bonds, or securities.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Personal Assets <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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If the value of a personal asset exceeds \u00a36,000, the profit from its sale may be subject to CGT. Examples of personal assets include jewelry, art pieces (paintings, sculptures), antiques (vintage furniture, coins), and collectibles (stamps, rare books).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Cryptocurrency <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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CGT is charged on capital gains when selling, exchanging, or using cryptocurrencies. For example, when selling Bitcoin, Ethereum, or other cryptocurrencies at a profit or exchanging one cryptocurrency for another.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Business Assets<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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CGT applies to profits from the sale of assets associated with a business. This may include premises where a business is located, vehicles used for business, or commercial real estate.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Intellectual Property Rights <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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CGT may relate to profits from the transfer of intellectual property rights, such as patents on inventions, copyright for books, music, or technologies, licenses, or franchise rights.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Real Estate Investment Trusts (REITs) <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Profits from investments in REITs, such as shares in a fund investing in commercial real estate or investments in residential or office complexes through funds.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Boats, Yachts, and Other Expensive Vehicles<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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CGT applies if these assets are used for commercial or investment purposes, such as yachts rented out or private aircraft.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Financial Instruments<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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CGT can apply to capital gains from certain financial instruments, such as currency trading (forex), options, and futures.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Inherited Assets <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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If an inherited asset is sold, CGT may be charged on the capital gain. For example, an inherited house that is later sold.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Assets Exempt from Capital Gains Tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tCGT is not charged on the following assets:<\/span>
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  • Main residence (under the condition that Private Residence Relief is used).<\/span><\/li>\n \t
  • Personal use vehicles.<\/span><\/li>\n \t
  • Assets in ISAs or private pension funds.<\/span><\/li>\n \t
  • Gifts to charities.<\/span><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Changes to CGT in 2024\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    As of October 30, 2024 changes to Capital Gains Tax rates and rules came into effect, including:<\/span><\/p>

    • New CGT rates for individual assets and residential property (not your main residence):<\/span>
      • 18% for basic rate income.<\/span><\/li>
      • 24% for income above the basic rate.<\/span><\/li><\/ul><\/li>
      • For profits from Carried Interest:<\/span>
        • 18% for the basic rate.<\/span><\/li>
        • 28% for the higher rate.<\/span><\/li><\/ul><\/li>
        • From April 6, the tax-free allowance was reduced:<\/span>
          • 2023-2024: \u00a36,000.<\/span><\/li>
          • 2024-2025: \u00a33,000.<\/span><\/li><\/ul><\/li><\/ul>

            This means a smaller portion of your profits from asset sales is exempt from taxation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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            What is Carried Interest?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            Carried Interest is a portion of the profits that investment fund managers (typically in private equity or venture capital) receive as a reward for successfully managing investments. This reward does not depend on the managers’ initial investments and is based on achieving a specific profitability level for investors.<\/span><\/p>

            How it Works:<\/span><\/p>

            1. Investors put money into the fund:<\/strong><\/li><\/ol>
                • A group of investors (typically companies or wealthy individuals) invests in an investment fund managed by a team of fund managers.<\/span><\/li>
                • These managers decide where to invest the money (e.g., in startups, growing companies, real estate, etc.).<\/span><\/li><\/ul><\/li><\/ul>

                  \u00a0 \u00a02. Initial Income Distribution:<\/strong><\/p>

                    • When investments yield a profit, investors first receive their capital back plus an agreed hurdle rate (e.g., 8%)<\/span><\/li><\/ul><\/li><\/ul>

                      \u00a0 3. Distribution of Additional Profits:<\/strong><\/p>

                        • If the income exceeds the hurdle rate, fund managers receive a portion of this additional profit, typically 20%, as carried interest.<\/span><\/li><\/ul><\/li><\/ul>

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                          Why It\u2019s Called \"Carried\" Interest?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                          Carried interest is called “deferred” because fund managers receive this reward only after investors recoup their investments with the base return. Managers take on risk and earn only if investments succeed.<\/span><\/p>

                          Example:<\/strong><\/p>

                          Scenario:<\/span><\/p>

                            • Investors invest \u00a310 million in a fund.<\/span><\/li>
                            • The agreed hurdle rate is 8%.<\/span><\/li><\/ul><\/li><\/ul>

                              Fund Profit:<\/span><\/p>

                                • After several years, the fund earned \u00a315 million.<\/span><\/li><\/ul><\/li><\/ul>

                                  Profit Distribution:<\/span><\/p>

                                  \u00a0<\/p>

                                    • The first \u00a310 million is returned to investors as a return on investment.<\/span><\/li>
                                    • The next 8% of \u00a310 million (\u00a30.8 million) is also paid to investors as base income.<\/span><\/li>
                                    • Remaining profit: \u00a315 million – \u00a310 million – \u00a30.8 million = \u00a34.2 million.<\/span><\/li>
                                    • Carried Interest: Fund managers receive 20% of \u00a34.2 million = \u00a30.84 million.<\/span><\/li>
                                    • Investors receive the remaining \u00a33.36 million.<\/span><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                                      Taxation of Carried Interest in the UK:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                                      Typically taxed as capital gains rather than regular income.<\/span><\/p>

                                      • CGT Rates:<\/strong>
                                        • Basic rate income: 18%<\/span><\/li>
                                        • Higher rate income: 28%<\/span><\/li><\/ul><\/li>
                                        • Exceptions:<\/strong>
                                          • If carried interest is recognized as salary or bonus, it might fall under Income Tax with rates of 20%, 40%, or 45%.<\/span><\/li><\/ul><\/li><\/ul>

                                            Carried interest is a significant incentive for investment fund managers to achieve high returns for investors. However, its potential income often becomes a subject of tax and fairness discussions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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                                            Example of CGT Calculation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                                            Consider a specific example for CGT before taxation, as questions often arise about how to determine Capital Gains Tax rates, which, in turn, depend on total income.<\/span><\/p>

                                            For the 2023-2024 tax year, the steps are as follows:<\/span><\/p>

                                            Income inputs:<\/span><\/p>

                                            1. Main income of a self-employed person: \u00a350,000.<\/span><\/li>
                                            2. Share Sale:<\/span><\/li><\/ol>
                                                • Purchase price: \u00a38,500.<\/span><\/li>
                                                • Selling price: \u00a318,000.<\/span><\/li>
                                                • Sale gain: \u00a318,000 – \u00a38,500 = \u00a39,500.<\/span><\/li><\/ul><\/li><\/ul>
                                                  1. Annual CGT tax-free limit: \u00a36,000 (for 2023-2024 tax year).<\/span><\/li><\/ol>

                                                    Calculation Steps:<\/b><\/p>

                                                    1. Determine taxable share gain:<\/b><\/p>

                                                    \u00a0 \u00a0Gain from sale: \u00a39,500.<\/span><\/p>

                                                    \u00a0 \u00a0Tax-free limit: \u00a36,000.<\/span><\/p>

                                                    \u00a0 \u00a0Taxable gain: \u00a39,500 – \u00a36,000 = \u00a33,500.<\/span><\/p>

                                                    2. Calculate total income:<\/b><\/p>

                                                    \u00a0 \u00a0Total income before CGT: \u00a350,000.<\/span><\/p>

                                                    Adding taxable share gain changes the situation.<\/b><\/em><\/p>

                                                    3. Determine CGT threshold rate:<\/b><\/p>

                                                    \u00a0 \u00a0CGT for shares depends on the Income Tax rate.<\/span><\/p>

                                                    \u00a0 \u00a0Total income: \u00a350,000 + \u00a33,500 = \u00a353,500.<\/span><\/p>

                                                    \u00a0 \u00a0\u00a353,500 exceeds the basic Income Tax rate threshold (\u00a350,270).<\/span><\/p>

                                                    4. CGT Distribution:<\/b><\/p>

                                                    \u00a0 \u00a0Part of gain within basic rate: \u00a3270.<\/span><\/p>

                                                    \u00a0 \u00a0\u00a3270 \u00d7 10% (basic CGT rate) = \u00a327.<\/span><\/p>

                                                    \u00a0 \u00a0Remaining gain (\u00a33,500 – \u00a3270 = \u00a33,230), taxed at a higher rate: \u00a33,230 \u00d7 20% = \u00a3646.<\/span><\/p>

                                                    5. Total CGT:<\/b><\/p>

                                                    \u00a0 \u00a0\u00a327 (basic rate) + \u00a3646 (higher rate) = \u00a3673.<\/span><\/p>

                                                    Conclusion:<\/b><\/p>

                                                    \u00a0 –\u00a0 Profit from shares exceeds threshold: Total income with share gain (\u00a353,500) exceeds basic rate threshold (\u00a350,270).<\/span><\/p>

                                                    \u00a0 –\u00a0 CGT payment: \u00a3673.<\/span><\/p>

                                                    \u00a0 –\u00a0 Declaration: Entire gain (\u00a39,500) must be declared on the Self Assessment Tax Return.<\/span><\/p>

                                                    When planning asset sales, such as shares or real estate, consider the annual tax-free allowance, which was \u00a36,000 for 2023-2024 but reduced to \u00a33,000 in 2024. If possible, split asset sales across two tax years to use the allowance twice.<\/span><\/p>

                                                    In any case, there are numerous nuances in CGT calculations, and it’s advisable to consult an accounting specialist.<\/span><\/p>

                                                    \u00a0<\/p>

                                                    If you need professional advice, please contact us at <\/span>kairosk.uk@gmail.com<\/b><\/p>


                                                    Disclaimer: <\/b>This is a simplified explanation and should not be considered professional tax or legal advice.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                                                    If you have made a profit from selling assets (Capital Gain) that exceeds the tax-free allowance, you need to file a Self Assessment Tax Return and pay Capital Gains Tax. What is Capital Gain? Capital Gain is the difference between the purchase price of an asset and its selling price (or current market value). If […]<\/p>\n","protected":false},"author":3,"featured_media":13975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[105],"class_list":["post-13971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-katehorii","tag-cgt"],"yoast_head":"\nUK Capital Gain Tax Changes from 2024 - KAIROS-K<\/title>\n<meta name=\"description\" content=\"Example how to calculate tax for selling assets (Capital Gain) you need to file a Self Assessment Tax Return and pay Capital Gains Tax.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kairos-k.uk\/en\/uk-capital-gain-tax-changes-from-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UK Capital Gain Tax Changes from 2024 - 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