Stamp duty CGT IHT – Rates and threshholds
The important Stamp Duty rates and thresholds for England and Northern Ireland.
Stamp Duty Land Tax Rates and Thresholds England and Northern Ireland
Existing residential SDLT rates
(no other property owned)
|Additional residential property SDLT rates|
|£0* – £250k||0%||3%|
|£250k – £925k||5%||8%|
|£925k – £1.5m||10%||13%|
*The additional 3% charge does not apply where the property is purchased for less than £40,000.
Non-residents have to pay an additional 2% surcharge if the property purchase is more than £40,000.
Capital Gains Tax Rates and Thresholds
|Band||Residential Properties||Non- Residential Properties and other Assets|
|£0 – £37,700 maximum*||18%||10%|
*The £37,700 basic rate band is available to the extent that it has not been used by income.
Inheritance Tax Death Rates and Thresholds
|Band||Standard Rates||Years between gift and death||Gift Rates|
|£0* – £325k||0%||Less than 3||40%|
|£325k +||40%||3 to 4||32%|
|If 10%+ of Estate gifted to charity||4 to 5||24%|
|£325k +||36%||5 to 6||16%|
|6 to 7||8%|
|7 or more||0%|
|Band||UK Limited Companies|
|All profits||19% (From 1st April 2023 where profits of a sole owned company are in excess of £50,000, rate increases to 25% on all profits where profits of a sole company are in excess of £250,000 and a marginal rate of 26.5% applies to profits between £50,000 and £250,000 where no other companies under common control)|
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