HMRC CGT statistics 2026: vendor Table 4 (Business Asset Disposal Relief and Investors' Relief by size of qualifying gain), tax years 2021-22 to 2024-25 #287

Summary

Chronicle carries eight packages from HMRC's 2026 Capital Gains Tax statistics release (Tables 1, 2, 3, 5, 6 from #139/#196/#202, Tables 7, 8, 9 from #272/#273). Table 4, the only published account of gains taxed at the Business Asset Disposal Relief and Investors' Relief rate, is not on the feed. #272 named it as the next candidate once the asset-type imputation existed; that stage is on Microcosm main and the consumer now needs the table. Request: one package, hmrc-cgt-badr-ir-2026 or a name of the packager's choosing, with the same shape as the Table 6 age package.

Chronicle owns the preserved workbook, source cells and emitted facts. The BADR imputation on the spine, the flag and amount solve, the calibration binding and the engine schedule stay in Microcosm and its consumers.

Why now

The engine has taxed BADR gains at its own schedule since PolicyEngine/policyengine-uk#1861 (input capital_gains_badr, 10% to 2024-25, 14% from April 2025, 18% from April 2026, £1m lifetime limit), but no dataset carries the column, so £18.4bn of 2024-25 gains that HMRC taxed at 10% are charged at the main rates. On the Microcosm UK national candidate that is the whole of the CGT liability miss: gains fit HMRC's £119.3bn within 1.3% while liability sits 10.3% over £22.5bn, and the tax-by-age rows sit 10 to 15% over. PolicyEngine/microcosm#1014 (WP1) writes capital_gains_badr on the spine by flagging claimants among business-asset and unlisted-share gainers and solving the flagged count and gains to Table 4's bands; that needs the bands as facts. The uk-cgt-reform dashboard needs the same column to run HMRC's ready-reckoner BADR rows.

The table

Source: Table_4_2026_Business_asset_disposal_and_investors_reliefs.ods on the collection page https://www.gov.uk/government/statistics/capital-gains-tax-statistics (2026 release, page updated 27 August 2026), media URL https://assets.publishing.service.gov.uk/media/6a7b242a347b198efd290ed7/Table_4_2026_Business_asset_disposal_and_investors_reliefs.ods, 6,559 bytes, sha256 7bd0098913e44e3c79a533690cd25ee08f627cd72935c46a874a7eab5442d5ca as fetched 2026-09-24. As with the other CGT attachments, gov.uk replaces the file in place each year, so the 2027 release is a new vintage rather than a refetch.

Workbook: a Contents sheet and four data sheets, 4_1_2024-25, 4_2_2023-24, 4_3_2022-23, 4_4_2021-22, one per tax year of disposal. Each sheet has one row dimension, the range of gain on which BADR or IR was claimed (lower limit, £): 0; 10,000; 25,000; 50,000; 100,000; 250,000; 500,000; 1,000,000 and over; then an Individuals total, a Trusts total and an All total. Three measures per row: number of BADR/IR liable taxpayers (thousands), gains on which BADR/IR was claimed (£ million), tax charged at the BADR/IR rate (£ million). Row header text is Individuals (10,000), Individuals (Total), Trusts (Total), All (Total).

Publisher notes to carry as record-set semantics: gains are before the deduction of losses and the Annual Exempt Amount; taxpayers in thousands and amounts in £ million; totals may not sum due to rounding; provisional figures are updated with late and amended returns, and the 2024-25 sheet is marked provisional. The 2021-22 sheet omits the units line the other three carry; the units are the same.

2024-25 individuals, for the packager's parity check (band lower limit: taxpayers thousand / gains £m / tax £m): 0: 5 / 32 / 2; 10,000: 8 / 129 / 11; 25,000: 6 / 224 / 21; 50,000: 8 / 575 / 55; 100,000: 11 / 1,866 / 182; 250,000: 8 / 2,901 / 285; 500,000: 8 / 5,929 / 588; 1,000,000: 7 / 6,787 / 678; individuals total 61 / 18,443 / 1,821; trusts total [Fewer than 1] / 32 / 3; all 61 / 18,475 / 1,824. Individuals totals for the earlier years: 2023-24 42 / 11,036 / 1,077; 2022-23 45 / 12,606 / 1,211; 2021-22 48 / 12,708 / 1,220.

Suppressed cells: the Trusts taxpayer count is [Fewer than 1] in every year and the 2021-22 and 2022-23 £0 band's tax is [Less than 1]. Preserve them as source cells without numeric facts, as #273 did for [Unavailable] and [Less than 1].

Proposed shape

• Entity person, role taxpayer, geography K02000001, period_type: tax_year with period 2021 to 2024 and the 6 April to 5 April coverage, provenance_class: administrative, one record set per sheet, the Table 6 pattern.
• Row dimension cgt_badr_ir_gain_band (or the packager's name) with the eight lower limits as constraints on the qualifying gain, mirroring cgt_gain_band in the Table 2 package; a taxpayer_type dimension for the individuals, trusts and all totals, mirroring Table 8b.
• Three concepts distinct from the Table 1 and Table 2 totals, since the population is BADR/IR claimants and the gains are qualifying gains: for example hmrc.cgt_badr_ir_taxpayers, hmrc.cgt_badr_ir_qualifying_gains, hmrc.cgt_badr_ir_tax. The individuals total row should carry the same concepts with the total band, not the Table 1 concepts: Table 1's £22.5bn is all CGT, of which the £1.8bn here is the part charged at the relief rate.
• Emit only the three source measures; no shares or rates.
• Update the CGT row of docs/pe-uk-source-checklist.md alongside.

Not asked

• Investors' Relief separately: HMRC publishes the two reliefs together and the engine's input merges them.
• Earlier vintages of Table 4 (the 2025 release's sheets are revised in this file for 2021-22 onward).
• Table 10 (cryptoassets) and Table A1: unchanged from HMRC CGT statistics 2026: vendor Table 7 (asset type x period of ownership), Table 8 (residential property) and Table 9 (carried interest) for tax years 2023-24 onward #272.
• Any consumer change: the flag solve, the export column and the calibration rows are UK CGT: impute BADR gains, bind the Table 3 gains-by-income joint, and condition gain carriers on wealth (post-#979 level and income-interaction findings) microcosm#1014's.

Context

• Consumers: packages/microcosm-build/src/microcosm/build/uk_runtime/cgt_asset_type.py (the stage that will write capital_gains_badr), uk/hmrc_cgt_conditioning_facts.json (the vendored CGT facts the spine draws from), the calibration contract's hmrc_cgt family, and the uk-cgt-reform dashboard.
• Engine: Charge BADR, residential property and carried interest gains at their own CGT schedules policyengine-uk#1861 (BADR, residential and carried-interest schedules), released in 2.99.x; Microcosm requires policyengine-uk 2.100.0 or later.
• Precedent: HMRC CGT statistics 2026: vendor Table 7 (asset type x period of ownership), Table 8 (residential property) and Table 9 (carried interest) for tax years 2023-24 onward #272 (Tables 7, 8, 9), Add HMRC CGT Tables 7–9 source packages #273 (their packages), UK national gaps: CGT gain bands, housing cost aggregates, Scotland household composition, salary-sacrifice contributions, benefit cap reduction #196 (Table 2 gain bands).

🤖 Filed with Claude Code