Download HMRC Capital Gains Tax statistics

Downloads and tidies HMRC Table 1 of the Capital Gains Tax statistics bulletin: estimated number of CGT taxpayers, amounts of gains, and tax liabilities by year of disposal. Data runs from 1987-88 onwards and is published annually each summer.

Usage

hmrc_capital_gains(tax_year = NULL, measure = NULL, cache = TRUE)

Source

https://www.gov.uk/government/statistics/capital-gains-tax-statistics

Arguments

tax_year

Character vector or NULL (default = all years). Filter to specific tax years, e.g. "2022-23".

measure

Character vector or NULL (default = all measures). Valid values: "taxpayers_total_thousands", "taxpayers_individuals_thousands", "taxpayers_trusts_thousands", "males_pct", "females_pct", "gains_individuals_gbp_m", "gains_trusts_gbp_m", "gains_total_gbp_m", "tax_individuals_gbp_m", "tax_trusts_gbp_m", "tax_total_gbp_m".

cache

Logical. Use cached file if available (default TRUE).

Value

An hmrc_tbl (long format) with columns tax_year, measure, value, and status ("provisional" for the years HMRC marks as provisional, otherwise NA). Numbers of taxpayers are in thousands; amounts in millions of pounds; percentages in per cent. Suppressed cells return NA.

Details

Gains are after the deduction of taper relief and losses plus attributed gains, but before deduction of the Annual Exempt Amount. Trusts include personal representatives of the deceased. Statistics for the latest tax years are provisional and are revised in subsequent publications as late returns arrive.

See also

Other data fetchers: hmrc_corporation_tax(), hmrc_creative_industries(), hmrc_fuel_duties(), hmrc_income_tax_stats(), hmrc_inheritance_tax(), hmrc_patent_box(), hmrc_property_transactions(), hmrc_rd_credits(), hmrc_stamp_duty(), hmrc_tax_gap(), hmrc_tax_receipts(), hmrc_tobacco_duties(), hmrc_vat()

Examples

# \donttest{
op <- options(hmrc.cache_dir = file.path(tempdir(), "hmrc"))
try({
  cgt <- hmrc_capital_gains(measure = "tax_total_gbp_m")
  tail(cgt)
})
#> ℹ Resolving download URL from GOV.UK Content API
#> ✔ Resolving download URL from GOV.UK Content API [249ms]
#> 
#> ℹ Downloading data file
#> ✔ Downloading data file [198ms]
#> 
#> ℹ Parsing data
#> ✔ Parsing data [44ms]
#> 
#> # Capital Gains Tax statistics (Table 1)
#> # Source: https://www.gov.uk/government/statistics/capital-gains-tax-statistics
#> # Fetched 2026-09-13 19:24:13 UTC | Vintage: latest | Cells: liabilities | Freq: annual | 6 rows x 4 cols
#> 
#>    tax_year         measure value      status
#> 33  2019-20 tax_total_gbp_m 10095        <NA>
#> 34  2020-21 tax_total_gbp_m 14561        <NA>
#> 35  2021-22 tax_total_gbp_m 17035        <NA>
#> 36  2022-23 tax_total_gbp_m 14681 provisional
#> 37  2023-24 tax_total_gbp_m 12773 provisional
#> 38  2024-25 tax_total_gbp_m 24169 provisional
options(op)
# }