United Kingdom | How the taxation of carried interest in the UK is changing

28 March 2025|Tax Alerts, National/Federal Taxation, Global|United Kingdom

The capital gains rate on carried interest in the UK will increase to a single rate of 32% on 6 April 2025.
The UK is proposing to introduce a new regime for the taxation of carried interest from 6 April 2026.
Consultations and discussions on the detail of that regime are ongoing.

Executive summary

The capital gains tax rate on carried interest in the United Kingdom (UK) increases as of 6 April 2025 to a single rate of 32% (up from 28% or 18% for basic rate UK taxpayers).

In the Autumn Budget 2…

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