Capital Gains Tax
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T14.2 - Capital gains tax
Estimated taxpayer numbers, gains and tax accruals by year of disposal and size of gain |
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| Numbers: thousands; Amounts: £ million | |||||||||
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| Range of
gain (lower limit) |
Individuals
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Trustees
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All taxpayers
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| £ |
Number
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Amount of gains
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Amount of tax
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Number
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Amount of gains
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Amount of tax
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Number
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Amount of gains
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Amount of tax
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| Disposals in1997-98 | |||||||||
| 1 | 65 | 506 | 23 | 15 | 77 | 8 | 80 | 583 | 32 |
| 10,000 | 46 | 693 | 115 | 5 | 84 | 17 | 51 | 778 | 132 |
| 25,000 | 16 | 547 | 144 | 3 | 94 | 22 | 18 | 640 | 166 |
| 50,000 | 8 | 547 | 178 | 2 | 129 | 31 | 10 | 676 | 209 |
| 100,000 | 5 | 753 | 271 | 1 | 205 | 51 | 6 | 958 | 322 |
| 250,000 | 2 | 630 | 238 | 1 | 191 | 47 | 2 | 822 | 285 |
| 500,000 | 1 | 560 | 216 | - | 201 | 50 | 1 | 761 | 266 |
| 1,000,000 | - | 1,208 | 471 | - | 594 | 144 | 1 | 1,802 | 615 |
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| Total |
142
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5,444 | 1,657 | 28 | 1,575 | 369 | 170 | 7,019 | 2,026 |
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| Disposals in 1998-99 (1) | |||||||||
| 1 | 53 | 421 | 18 | 15 | 76 | 11 | 68 | 496 | 29 |
| 10,000 | 49 | 754 | 130 | 5 | 80 | 21 | 55 | 834 | 152 |
| 25,000 | 17 | 583 | 168 | 2 | 75 | 23 | 19 | 658 | 191 |
| 50,000 | 8 | 566 | 194 | 1 | 88 | 28 | 9 | 644 | 222 |
| 100,000 | 5 | 816 | 308 | 1 | 139 | 46 | 6 | 954 | 354 |
| 250,000 | 2 | 678 | 264 | - | 111 | 37 | 2 | 788 | 301 |
| 500,000 | 1 | 600 | 236 | - | 89 | 30 | 1 | 689 | 266 |
| 1,000,000 | 1 | 1,525 | 606 | - | 351 | 119 | 1 | 1,876 | 725 |
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| Total |
136
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5,932 | 1,924 | 25 | 1,008 | 316 | 160 | 6,940 | 2,240 |
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| Disposals in 1999-00 (1) | |||||||||
| 1 |
64
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527 | 21 | 16 | 84 | 11 | 81 | 611 | 32 |
| 10,000 |
71
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1,095 | 175 | 6 | 97 | 26 | 78 | 1,191 | 201 |
| 25,000 |
26
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897 | 238 | 3 | 101 | 31 | 29 | 998 | 269 |
| 50,000 |
12
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825 | 278 | 2 | 129 | 42 | 14 | 954 | 320 |
| 100,000 |
7
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1,132 | 423 | 1 | 186 | 62 | 9 | 1,318 | 485 |
| 250,000 |
3
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884 | 343 | - | 145 | 49 | 3 | 1,029 | 392 |
| 500,000 |
1
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871 | 341 | - | 151 | 51 | 1 | 1,022 | 393 |
| 1,000,000 |
1
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2,575 | 1,019 | - | 702 | 238 | 1 | 3,276 | 1,258 |
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| Total |
186
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8,806 | 2,840 | 29 | 1,594 | 510 | 215 | 10,400 | 3,350 |
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Disposals in 2000-01
(1)
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| 1 |
66
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545 | 20 | 14 | 75 | 10 | 80 | 620 | 30 |
| 10,000 |
77
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1,165 | 172 | 5 | 83 | 22 | 82 | 1,248 | 194 |
| 25,000 |
25
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847 | 214 | 2 | 88 | 27 | 27 | 935 | 241 |
| 50,000 |
11
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772 | 255 | 1 | 103 | 33 | 13 | 875 | 288 |
| 100,000 |
7
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1,050 | 388 | 1 | 155 | 52 | 8 | 1,206 | 440 |
| 250,000 |
2
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811 | 313 | - | 120 | 40 | 3 | 930 | 353 |
| 500,000 |
1
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759 | 298 | - | 110 | 37 | 1 | 869 | 335 |
| 1,000,000 |
1
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2,417 | 957 | - | 540 | 182 | 1 | 2,956 | 1,139 |
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| Total |
189
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8,365 | 2,617 | 25 | 1,274 | 403 | 214 | 9,639 | 3,020 |
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Footnotes |
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Notes on the Tables Estimated taxpayer numbers, gains and tax accruing by year of disposal and size of gains This table gives supplementary analyses of the
Self Assessment data for the most recent years
of disposal. The totals of numbers, gains and
tax in the "all taxpayers" columns are
consistent with those for the same years in Table
T14.1.
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