Capital Gains Tax UK 2026 — £3,000 Allowance and the Hard Lessons The UK Capital Gains Tax annual exempt amount has been cut hard. From £12,300 in 2022–23 to £3,000 in 2024–25 and 2025–26. Investors are paying CGT on far smaller portfolios than they used to. Here’s the 2026 picture. CGT Rates in 2026 Lower …