{
 "protocol": "verified-facts/0.2",
 "key": "uk/capital-gains/carried-interest",
 "label": "Carried interest",
 "value": "not subject to Capital Gains Tax from 6 April 2026 — charged to Income Tax and National Insurance instead",
 "unit": "rule",
 "period": "2026-27",
 "effectiveFrom": "2026-04-06",
 "effectiveTo": null,
 "source": "https://www.gov.uk/capital-gains-tax/rates",
 "quote": "You do not pay Capital Gains Tax on certain assets, including any gains you make from: … carried interest (from 6 April 2026). You’ll pay Income Tax and National Insurance contributions on carried interest you receive from 6 April 2026 instead.",
 "verifiedDate": "2026-10-04",
 "nextScheduledRefresh": "2027-04-06",
 "status": "fresh",
 "ageDays": 9,
 "maxAgeDays": null,
 "previous": {
  "value": "32% Capital Gains Tax",
  "period": "2025-26",
  "effectiveFrom": "2025-04-06",
  "source": "https://webarchive.nationalarchives.gov.uk/ukgwa/20250630173302/https://www.gov.uk/capital-gains-tax/rates"
 },
 "scope": "UK-wide; main home usually exempt",
 "hash": "sha256:0d8c6bcc5e4777f2cf0912e9a2beb3f7383f20e126b6b20b716c745eb623f59b",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..Kuc8E0lxFbgwYKGA4_hop8sIoh4Ctthk60LWx65Tk_nF32fHrJve7lR04phQpXSzI4SBKV8AvTa3-Aat8pvJAQ",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/uk/capital-gains/carried-interest",
  "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/capital-gains-tax/rates"
 }
}