Stamp duty CGT IHT – Rates and threshholds 

Stamp Duty Tax Rates and Thresholds England and Northern Ireland

Band (20/21)Existing residential SDLT ratesAdditional property SDLT rates
£0* – £500k0%3%
£500k – £925k5%8%
£925k – £1.5m10%13%
£1.5m +12%15%

 

NB From 1st April 2021 non-residents will have to pay an additional 2% surcharge.

Capital Gains Tax Rates and Thresholds
Band (20/21)Residential PropertiesNon- Residential Properties and other Assets
£0 – £37,500 maximum*18%10%
£37,500+28%20%

*The £37,500 basic rate band is available to the extent that it has not been used by income.

 Inheritance Tax Death Rates and Thresholds
Band (20/21)Standard RatesYears between gift and deathGift Rates
£0* – £325k0%Less than 340%
£325k +40%3 to 432%
If 10%+ of Estate gifted to charity4 to 524%
£325k +36%5 to 616%
  6 to 78%
  7 or more0%

 

Corporation Tax
Band (20/21)UK Limited Companies
All profits19%

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