Policy paper

Capital Gains Tax: Investors鈥� relief 鈥� lifetime limit reduction

This tax information and impact note explains the reduction in the Investors鈥� relief lifetime limit announced at Autumn Budget 2024.

From:
HM Revenue & Customs
Published
30 October 2024
Last updated
14 November 2024 鈥� See all updates

Documents

Capital Gains Tax: Investors鈥� Relief 鈥� reduction in the lifetime limit

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Draft legislation (accessible version)

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Details

At Autumn Budget 2024, the Chancellor announced that the Investor鈥檚 Relief lifetime limit would be reduced from 拢10 million to 拢1 million

This will apply to qualifying disposals made on or after 30 October 2024 and to certain disposals made before 30 October 2024.

Updates to this page

Published 30 October 2024
Last updated 14 November 2024 show all updates

  1. Accessible version of draft legislation has been added.

  2. First published.

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