Capital Gains Tax receipts by year
Capital Gains Tax receipts.
£24.3 billion
2.6%
HMRC records Capital Gains Tax receipts of £24.3 billion in 2025 to 2026, 2.6% of all HMRC receipts that year. That compares with £13.7 billion in 2024 to 2025, a change of +77.6% in cash terms. Its share of total HMRC receipts ranged from 0.6% (2009 to 2010) to 2.6% (2025 to 2026). HMRC's latest count is 584 thousand for 2024 to 2025 (number of Capital Gains Tax payers, individuals and trusts).
Receipts by year
| Tax year | Receipts | Change on previous year | Share of HMRC receipts |
|---|---|---|---|
| 2025 to 2026 | £24.3 billion | +77.6% | 2.59% |
| 2024 to 2025 | £13.7 billion | -5.6% | 1.59% |
| 2023 to 2024 | £14.5 billion | -14.4% | 1.75% |
| 2022 to 2023 | £16.9 billion | +10.9% | 2.15% |
| 2021 to 2022 | £15.3 billion | +37.1% | 2.13% |
| 2020 to 2021 | £11.1 billion | +13.3% | 1.91% |
| 2019 to 2020 | £9.8 billion | +6.9% | 1.55% |
| 2018 to 2019 | £9.2 billion | +17.9% | 1.48% |
| 2017 to 2018 | £7.8 billion | -9.0% | 1.31% |
| 2016 to 2017 | £8.6 billion | +21.3% | 1.51% |
| 2015 to 2016 | £7.1 billion | +27.0% | 1.33% |
| 2014 to 2015 | £5.6 billion | +42.2% | 1.08% |
| 2013 to 2014 | £3.9 billion | -0.5% | 0.79% |
| 2012 to 2013 | £3.9 billion | -9.5% | 0.83% |
| 2011 to 2012 | £4.3 billion | +20.4% | 0.92% |
| 2010 to 2011 | £3.6 billion | +44.6% | 0.79% |
| 2009 to 2010 | £2.5 billion | -68.3% | 0.60% |
| 2008 to 2009 | £7.9 billion | +49.1% | 1.76% |
| 2007 to 2008 | £5.3 billion | +37.5% | 1.15% |
| 2006 to 2007 | £3.8 billion | 0.89% |
Source: HMRC receipts. About these figures · CSV
Number of Capital Gains Tax payers, individuals and trusts
Number of Capital Gains Tax payers, individuals and trusts (thousands), by year the gains were made. Counted by tax year of disposal, not the year the tax was received; the latest years are provisional. Source: HMRC CGT Table 1.
| Year | Number |
|---|---|
| 2024 to 2025 | 584 thousand |
| 2023 to 2024 | 403 thousand |
| 2022 to 2023 | 377 thousand |
| 2021 to 2022 | 405 thousand |
| 2020 to 2021 | 329 thousand |
| 2019 to 2020 | 272 thousand |
| 2018 to 2019 | 282 thousand |
| 2017 to 2018 | 288 thousand |
| 2016 to 2017 | 274 thousand |
| 2015 to 2016 | 263 thousand |
| 2014 to 2015 | 246 thousand |
| 2013 to 2014 | 215 thousand |
| 2012 to 2013 | 171 thousand |
| 2011 to 2012 | 163 thousand |
| 2010 to 2011 | 188 thousand |
| 2009 to 2010 | 168 thousand |
| 2008 to 2009 | 146 thousand |
| 2007 to 2008 | 272 thousand |
| 2006 to 2007 | 264 thousand |
| 2005 to 2006 | 225 thousand |
| 2004 to 2005 | 196 thousand |
| 2003 to 2004 | 166 thousand |
| 2002 to 2003 | 144 thousand |
| 2001 to 2002 | 139 thousand |
| 2000 to 2001 | 203 thousand |
| 1999 to 2000 | 212 thousand |
| 1998 to 1999 | 160 thousand |
| 1997 to 1998 | 170 thousand |
| 1996 to 1997 | 117 thousand |
| 1995 to 1996 | 98 thousand |
| 1994 to 1995 | 73 thousand |
| 1993 to 1994 | 90 thousand |
| 1992 to 1993 | 70 thousand |
| 1991 to 1992 | 85 thousand |
| 1990 to 1991 | 108 thousand |
| 1989 to 1990 | 144 thousand |
| 1988 to 1989 | 151 thousand |
| 1987 to 1988 | 152 thousand |
Sources and receipts
- HMRC tax receipts and National Insurance contributions for the UK: statistics table, HM Revenue and Customs.
File: NS_Table.ods. Read 2026-10-15. SHA-256
2cadbec4c57e8626dae26c9f46975375eb2d0c07e40a94070a3c6ccc64403cab - Capital Gains Tax statistics, Table 1: taxpayer numbers, gains and tax liabilities, HM Revenue and Customs.
File: Table_1_2026_Taxpayer_numbers_gains_and_tax_liabilities.ods. Read 2026-10-15. SHA-256
d1413c30486f590d952d6e9c8940af6356ec796414418781412a89ba4c90c1ef