Capital Gains Tax (CGT) receipts hit £216m for September 2026, compared to the £207m recorded a year earlier, and £198m in August 2026, latest HMRC data has revealed.

Receipts for the first six months of the 2026/27 financial year now total £1.13bn, in line with the £1.13bn over the same period last year.

The figures come after a record year for CGT receipts, which reached £22.2bn in 2025/26, significantly surpassing the previous record of £16.9bn in 2022/23 and the £13.7bn recorded in 2024/25.

The latest Office for Budget Responsibility (OBR) forecast expects CGT receipts to rise to £34.9bn by 2030/31, up from £29.8bn in its November 2025 forecast, largely driven by rising forecast equity prices.

Simon Martin, head of UK technical services at Utmost, commented: "CGT receipts remain elevated following a record year for the Treasury, with higher rates introduced at the Autumn Budget 2024 and ongoing fiscal drag bringing more taxpayers into the CGT net.

"With reports suggesting the Chancellor is highly unlikely to increase the rates of CGT at next week's Budget, investors and business owners will still be waiting until the Budget itself to make sure there are no other surprises lurking in that red dispatch box of his.

"The OBR expects CGT to make an increasingly significant contribution to Treasury revenues in the coming years, but that depends on investors continuing to realise gains in the UK. Keeping the tax burden from rising again on investment gains, property and business assets matters when internationally mobile investors, entrepreneurs and business owners can look to more favourable regimes elsewhere."

HMRC data also revealed that the Treasury collected £253.5bn in PAYE income tax and National Insurance receipts between April and September, £18.2bn more than over the same period last year.

---