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Posted Mon, 23 Jan 2023 09:57:14 GMT by Jura
Hi Can HMRC please confirm whether Capital Gains is included in the calculation of Threshold Income for Annual Allowance purposes (Tapered Annual Allowance) ? Many thanks
Posted Wed, 25 Jan 2023 10:28:46 GMT by HMRC Admin 17

No you do not include Capital Gains.

See further guidance at :

Work out your reduced (tapered) annual allowance   .

Thank you.

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