想問下cgt, 交左cgt駛唔駛再比income tax?
下面個income tax 係20300×20%嗎?
咁咪雙重稅?
Example
Your taxable income (your income minus your Personal Allowance and any Income Tax reliefs) is £20,000 and your taxable gains are £12,600. Your gains are not from residential property.
First, deduct the Capital Gains tax-free allowance from your taxable gain. For the 2020 to 2021 tax year the allowance is £12,300, which leaves £300 to pay tax on.
Add this to your taxable income. Because the combined amount of £20,300 is less than £37,500 (the basic rate band for the 2020 to 2021 tax year), you pay Capital Gains Tax at 10%.
This means you’ll pay £30 in Capital Gains Tax.