The capital gains tax annual exempt amount is set at £6,000 for 2023/24, reducing to £3,000 for 2024/25. Read this article to help you decide if you should make chargeable disposals before 6 April 2024.

The sale of an individual's home is normally exempt from CGT, with neither a taxable gain nor loss arising. This is certainly the case where it has been the individual's only or main residence throughout the period it has been owned, or if owned prior to 31 March 1982, then the period since then.