Guidance
Gilt-edged securities exempt from Capital Gains Tax
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
This list shows the titles of gilt-edged securities which have a redemption date on or after 1 January 1992, disposals of which are exempt from tax on chargeable gains under section 115 of the Taxation of Chargeable Gains Act 1992.
HMRC updates this list each time a Treasury Order specifies further exempt gilts.
Stocks and bonds charged on the National Loans Fund
| Percentage | Title | |
|---|---|---|
| 2陆% | Annuities 1905 or after | 听 |
| 2戮% | Annuities 1905 or after | 听 |
| 2陆% | Consolidated Stock 1923 or after | 听 |
| 3陆% | War Loan 1952 or after | 听 |
| 4% | Consolidated Loan 1957 or after | 听 |
| 3陆% | Conversion Loan 1961 or after | 听 |
| 3% | Treasury Stock 1966 or after | 听 |
| 2陆% | Treasury Stock 1975 or after | 听 |
| 12戮% | Treasury Loan 1992 | 听 |
| 8% | Treasury Loan 1992 | 听 |
| 10% | Treasury Stock 1992 | 听 |
| 3% | Treasury Stock 1992 | 听 |
| 12录% | Exchequer Stock 1992 | 听 |
| 13陆% | Exchequer Stock 1992 | 听 |
| 10陆% | Treasury Convertible Stock 1992 | 听 |
| 2% | Index-Linked Treasury Stock 1992 | 听 |
| 12陆% | Treasury Loan 1993 | 听 |
| 6% | Funding Loan 1993 | 听 |
| 13戮% | Treasury Loan 1993 | 听 |
| 10% | Treasury Loan 1993 | 听 |
| 8录% | Treasury Stock 1993 | 听 |
| 14陆% | Treasury Loan 1994 | 听 |
| 12陆% | Exchequer Stock 1994 | 听 |
| 9% | Treasury Loan 1994 | 听 |
| 10% | Treasury Loan 1994 | 听 |
| 13陆% | Exchequer Stock 1994 | 听 |
| 8陆% | Treasury Stock 1994 | 听 |
| 8陆% | Treasury Stock 1994 鈥楢鈥� | 听 |
| 2% | Index-Linked Treasury Stock 1994 | 听 |
| 3% | Exchequer Gas Stock 1990 to 1995 | 听 |
| 12% | Treasury Stock 1995 | 听 |
| 10录% | Exchequer Stock 1995 | 听 |
| 12戮% | Treasury Loan 1995 | 听 |
| 9% | Treasury Loan 1992 to 1996 | 听 |
| 15录% | Treasury Loan 1996 | 听 |
| 13录% | Exchequer Loan 1996 | 听 |
| 14% | Treasury Stock 1996 | 听 |
| 2% | Index-Linked Treasury Stock 1996 | 听 |
| 10% | Conversion Stock 1996 | 听 |
| 10% | Conversion Stock 1996 鈥楢鈥� | 听 |
| 10% | Conversion Stock 1996 鈥楤鈥� | 听 |
| 13录% | Treasury Loan 1997 | 听 |
| 10陆% | Exchequer Stock 1997 | 听 |
| 8戮% | Treasury Loan 1997 | 听 |
| 8戮% | Treasury Loan 1997 鈥楤鈥� | 听 |
| 8戮% | Treasury Loan 1997 鈥楥鈥� | 听 |
| 8戮% | Treasury Loan 1997 鈥楧鈥� | 听 |
| 8戮% | Treasury Loan 1997 鈥楨鈥� | 听 |
| 15% | Exchequer Stock 1997 | 听 |
| 7% | Treasury Convertible Stock 1997 | 听 |
| 6戮% | Treasury Loan 1995 to 1998 | 听 |
| 15陆% | Treasury Loan 1998 | 听 |
| 12% | Exchequer Stock 1998 | 听 |
| 12% | Exchequer Stock 1998 鈥楢鈥� | 听 |
| 9戮% | Exchequer Stock 1998 | 听 |
| 9戮% | Exchequer Stock 1998 鈥楢鈥� | 听 |
| 7录% | Treasury Stock 1998 鈥楢鈥� | 听 |
| 7录% | Treasury Stock 1998 鈥楤鈥� | 听 |
| 12% | Exchequer Stock 1998 鈥楤鈥� | 听 |
| 4鈪�% | Index-Linked Treasury Stock 1998 | 听 |
| 7录% | Treasury Stock 1998 | 听 |
| 9陆% | Treasury Loan 1999 | 听 |
| 10陆% | Treasury Stock 1999 | 听 |
| 12录% | Exchequer Stock 1999 | 听 |
| 12录% | Exchequer Stock 1999 鈥楢鈥� | 听 |
| 12录% | Exchequer Stock 1999 鈥楤鈥� | 听 |
| 2陆% | Index-Linked Treasury Convertible Stock 1999 | 听 |
| 10录% | Conversion Stock 1999 | 听 |
| 6% | Treasury Stock 1999 | 听 |
| 鈥� | Floating Rate Treasury Stock 1999 | 听 |
| 9% | Conversion Stock 2000 | 听 |
| 9% | Conversion Stock 2000 鈥楢鈥� | 听 |
| 9% | Conversion Stock 2000 鈥楤鈥� | 听 |
| 9% | Conversion Stock 2000 鈥楥鈥� | 听 |
| 8陆% | Treasury Loan 2000 | 听 |
| 8% | Treasury Stock 2000 | 听 |
| 8% | Treasury Stock 2000 鈥楢鈥� | 听 |
| 13% | Treasury Stock 2000 | 听 |
| 13% | Treasury Stock 2000 鈥楢鈥� | 听 |
| 7% | Treasury Stock 2001 | 听 |
| 7% | Treasury Stock 2001 鈥楢鈥� | 听 |
| 14% | Treasury Stock 1998 to 2001 | 听 |
| 2陆% | Index-Linked Treasury Stock 2001 | 听 |
| 9戮% | Conversion Stock 2001 | 听 |
| 10% | Treasury Stock 2001 | 听 |
| 9陆% | Conversion Loan 2001 | 听 |
| 10% | Treasury Stock 2001 鈥楢鈥� | 听 |
| 10% | Treasury Stock 2001 鈥楤鈥� | 听 |
| 鈥� | Floating Rate Treasury Stock 2001 | 听 |
| 12% | Exchequer Stock 1999 to 2002 | 听 |
| 12% | Exchequer Stock 1999 to 2002 鈥楢鈥� | 听 |
| 9陆% | Conversion Stock 2002 | 听 |
| 10% | Conversion Stock 2002 | 听 |
| 9% | Exchequer Stock 2002 | 听 |
| 7% | Treasury Stock 2002 | 听 |
| 9戮% | Treasury Stock 2002 | 听 |
| 9戮% | Treasury Stock 2002 鈥楢鈥� | 听 |
| 9戮% | Treasury Stock 2002 鈥楤鈥� | 听 |
| 9戮% | Treasury Stock 2002 鈥楥鈥� | 听 |
| 13戮% | Treasury Stock 2000 to 2003 | 听 |
| 13戮% | Treasury Stock 2000 to 2003 鈥楢鈥� | 听 |
| 2陆% | Index-Linked Treasury Stock 2003 | 听 |
| 9戮% | Conversion Loan 2003 | 听 |
| 6陆% | Treasury Stock 2003 | 听 |
| 8% | Treasury Stock 2003 | 听 |
| 8% | Treasury Stock 2003 鈥楢鈥� | 听 |
| 10% | Treasury Stock 2003 | 听 |
| 10% | Treasury Stock 2003 鈥楢鈥� | 听 |
| 10% | Treasury Stock 2003 鈥楤鈥� | 听 |
| 3陆% | Funding Stock 1999 to 2004 | 听 |
| 11陆% | Treasury Stock 2001 to 2004 | 听 |
| 9陆% | Conversion Stock 2004 | 听 |
| 10% | Treasury Stock 2004 | 听 |
| 6戮% | Treasury Stock 2004 | 听 |
| 5% | Treasury Stock 2004 | 听 |
| 6戮% | Treasury Stock 2004 鈥楢鈥� | 听 |
| 4鈪�% | Index-Linked Treasury Stock 2004 | 听 |
| 9陆% | Conversion Stock 2004 鈥楢鈥� | 听 |
| 12陆% | Treasury Stock 2003 to 2005 | 听 |
| 12陆% | Treasury Stock 2003 to 2005 鈥楢鈥� | 听 |
| 10陆% | Exchequer Stock 2005 | 听 |
| 9陆% | Conversion Stock 2005 | 听 |
| 9陆% | Conversion Stock 2005 鈥楢鈥� | 听 |
| 8陆% | Treasury Stock 2005 | 听 |
| 8% | Treasury Loan 2002 to 2006 | 听 |
| 8% | Treasury Loan 2002 to 2006 鈥楢鈥� | 听 |
| 2% | Index-Linked Treasury Stock 2006 | 听 |
| 9戮% | Conversion Stock 2006 | 听 |
| 7陆% | Treasury Stock 2006 | 听 |
| 7戮% | Treasury Stock 2006 | 听 |
| 11戮% | Treasury Stock 2003 to 2007 | 听 |
| 11戮% | Treasury Stock 2003 to 2007 鈥楢鈥� | 听 |
| 7录% | Treasury Stock 2007 | 听 |
| 4陆% | Treasury Stock 2007 | 听 |
| 8陆% | Treasury Loan 2007 | 听 |
| 8陆% | Treasury Loan 2007 鈥楢鈥� | 听 |
| 8陆% | Treasury Loan 2007 鈥楤鈥� | 听 |
| 8陆% | Treasury Loan 2007 鈥楥鈥� | 听 |
| 13陆% | Treasury Stock 2004 to 2008 | 听 |
| 9% | Treasury Loan 2008 | 听 |
| 9% | Treasury Loan 2008 鈥楢鈥� | 听 |
| 9% | Treasury Loan 2008 鈥楤鈥� | 听 |
| 9% | Treasury Loan 2008 鈥楥鈥� | 听 |
| 9% | Treasury Loan 2008 鈥楧鈥� | 听 |
| 5% | Treasury Stock 2008 | 听 |
| 2陆% | Index-Linked Treasury Stock 2009 | 听 |
| 5戮% | Treasury Stock 2009 | 听 |
| 8% | Treasury Stock 2009 | 听 |
| 4% | Treasury Stock 2009 | 听 |
| 8% | Treasury Stock 2009 鈥楢鈥� | 听 |
| 4戮% | Treasury Stock 2010 | 听 |
| 6录% | Treasury Stock 2010 | 听 |
| 2陆% | Index-Linked Treasury Stock 2011 | 听 |
| 4录% | Treasury Gilt 2011 | 听 |
| 9% | Conversion Loan 2011 | 听 |
| 9% | Conversion Loan 2011 鈥楢鈥� | 听 |
| 9% | Conversion Loan 2011 鈥楤鈥� | 听 |
| 9% | Conversion Loan 2011 鈥楥鈥� | 听 |
| 9% | Conversion Loan 2011 鈥楧鈥� | 听 |
| 3录% | Treasury Gilt 2011 | 听 |
| 5陆% | Treasury Stock 2008 to 2012 | 听 |
| 9% | Treasury Stock 2012 | 听 |
| 9% | Treasury Stock 2012 鈥楢鈥� | 听 |
| 5% | Treasury Stock 2012 | 听 |
| 5录% | Treasury Gilt 2012 | 听 |
| 2陆% | Index-Linked Treasury Stock 2013 | 听 |
| 8% | Treasury Stock 2013 | 听 |
| 4陆% | Treasury Gilt 2013 | 听 |
| 2录% | Treasury Gilt 2014 | 听 |
| 5% | Treasury Stock 2014 | 听 |
| 7戮% | Treasury Loan 2012 to 2015 | 听 |
| 2戮% | Treasury Gilt 2015 | 听 |
| 4戮% | Treasury Stock 2015 | 听 |
| 8% | Treasury Stock 2015 | 听 |
| 8% | Treasury Stock 2015 鈥楢鈥� | 听 |
| 2陆% | Treasury Stock 1986 to 2016 | 听 |
| 2陆% | Index-Linked Treasury Stock 2016 | 听 |
| 2% | Treasury Gilt 2016 | 听 |
| 4% | Treasury Gilt 2016 | 听 |
| 2陆% | Index-Linked Treasury Stock 2016 鈥楢鈥� | 听 |
| 12% | Exchequer Stock 2013 to 2017 | 听 |
| 1% | Treasury Gilt 2017 | 听 |
| 1录% | Index-Linked Treasury Gilt 2017 | 听 |
| 1戮% | Treasury Gilt 2017 | 听 |
| 8戮% | Treasury Stock 2017 | 听 |
| 8戮% | Treasury Stock 2017 鈥楢鈥� | 听 |
| 1录% | Treasury Gilt 2018 | 听 |
| 5% | Treasury Gilt 2018 | 听 |
| 0鈪�% | Index-linked Treasury Gilt 2019 | 听 |
| 3戮% | Treasury Gilt 2019 | 听 |
| 4陆% | Treasury Gilt 2019 | 听 |
| 2% | Treasury Gilt 2020 | 听 |
| 2陆% | Index-Linked Treasury Stock 2020 | 听 |
| 3戮% | Treasury Gilt 2020 | 听 |
| 4戮% | Treasury Stock 2020 | 听 |
| 1陆% | Treasury Gilt 2021 | 听 |
| 3戮% | Treasury Gilt 2021 | 听 |
| 8% | Treasury Stock 2021 | 听 |
| 1戮% | Treasury Gilt 2022 | 听 |
| 0陆% | Treasury Gilt 2022 | 听 |
| 1鈪�% | Index-Linked Treasury Gilt 2022 | 听 |
| 4% | Treasury Gilt 2022 | 听 |
| 0鈪�% | Treasury Gilt 2023 | 听 |
| 0戮% | Treasury Gilt 2023 | 听 |
| 2录% | Treasury Gilt 2023 | 听 |
| 0鈪�% | Treasury Gilt 2024 | 听 |
| 1% | Treasury Gilt 2024 | 听 |
| 2戮% | Treasury Gilt 2024 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2024 | 听 |
| 2陆% | Index-Linked Treasury Stock 2024 | 听 |
| 0鈪�% | Treasury Gilt 2025 | 听 |
| 2% | Treasury Gilt 2025 | 听 |
| 0录% | Treasury Gilt 2025 | 听 |
| 5% | Treasury Stock 2025 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2026 | 听 |
| 0鈪�% | Treasury Gilt 2026 | 听 |
| 0鈪�% | Treasury Gilt 2026 | 听 |
| 1陆% | Treasury Gilt 2026 | 听 |
| 1录% | Treasury Gilt 2027 | 听 |
| 1录% | Index-Linked Treasury Gilt 2027 | 听 |
| 4录% | Treasury Gilt 2027 | 听 |
| 6% | Treasury Stock 2028 | 听 |
| 0鈪�% | Treasury Gilt 2028 | 听 |
| 1鈪�% | Treasury Gilt 2028 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2028 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2029 | 听 |
| 0鈪�% | Treasury Gilt 2029 | 听 |
| 0陆% | Treasury Gilt 2029 | 听 |
| 0鈪�% | Treasury Gilt 2030 | 听 |
| 4鈪�% | Index-Linked Treasury Stock 2030 | 听 |
| 4戮% | Treasury Gilt 2030 | 听 |
| 0鈪�% | Index-linked Treasury Gilt 2031 | 听 |
| 0录% | Treasury Gilt 2031 | 听 |
| 1% | Treasury Gilt 2032 | 听 |
| 1录% | Index-Linked Treasury Gilt 2032 | 听 |
| 4录% | Treasury Stock 2032 | 听 |
| 0鈪�% | Green Gilt 2033 | 听 |
| 0戮% | Treasury Gilt 2034 | 听 |
| 4陆% | Treasury Gilt 2034 | 听 |
| 0鈪�% | Treasury Gilt 2035 | 听 |
| 2% | Index-linked Treasury Stock 2035 | 听 |
| 4录% | Treasury Stock 2036 | 听 |
| 0鈪�% | Index-linked Treasury Gilt 2036 | 听 |
| 1戮% | Treasury Gilt 2037 | 听 |
| 1鈪�% | Index-Linked Treasury Gilt 2037 | 听 |
| 4戮% | Treasury Stock 2038 | 听 |
| 4录% | Treasury Gilt 2039 | 听 |
| 1鈪�% | Treasury Gilt 2039 | 听 |
| 0鈪�% | Index-linked Treasury Gilt 2039 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2040 | 听 |
| 4录% | Treasury Gilt 2040 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2041 | 听 |
| 1录% | Treasury Gilt 2041 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2042 | 听 |
| 4陆% | Treasury Gilt 2042 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2044 | 听 |
| 3录% | Treasury Gilt 2044 | 听 |
| 3陆% | Treasury Gilt 2045 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2046 | 听 |
| 0鈪�% | Treasury Gilt 2046 | 听 |
| 4录% | Treasury Gilt 2046 | 听 |
| 1陆% | Treasury Gilt 2047 | 听 |
| 0戮% | Index-Linked Treasury Gilt 2047 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2048 | 听 |
| 4录% | Treasury Gilt 2049 | 听 |
| 1戮% | Treasury Gilt 2049 | 听 |
| 0陆% | Index-Linked Treasury Gilt 2050 | 听 |
| 0陆% | Index-Linked Treasury Gilt 2050 | 听 |
| 0鈪�% | Treasury Gilt 2050 | 听 |
| 1录% | Treasury Gilt 2051 | 听 |
| 0鈪�% | Index-linked Treasury Gilt 2051 | 听 |
| 0录% | Index-Linked Treasury Gilt 2052 | 听 |
| 3戮% | Treasury Gilt 2052 | 听 |
| 1陆% | Green Gilt 2053 | 听 |
| 1鈪�% | Treasury Gilt 2054 | 听 |
| 1录% | Index-Linked Treasury Gilt 2055 | 听 |
| 4录% | Treasury Gilt 2055 | 听 |
| 0鈪�% | Index-Linked Treasury Gilt 2056 | 听 |
| 1戮% | Treasury Gilt 2057 | 听 |
| 0鈪�% | Index- Linked Treasury Gilt 2058 | 听 |
| 4% | Treasury Gilt 2060 | 听 |
| 0陆% | Treasury Gilt 2061 | 听 |
| 3陆% | Treasury Gilt 2062 | 听 |
| 0鈪�% | Index-linked Treasury Gilt 2065 | 听 |
| 2陆% | Treasury Gilt 2065 | 听 |
| 0鈪�% | Index-linked Treasury Gilt 2068 | 听 |
| 3陆% | Treasury Gilt 2068 | 听 |
| 1鈪�% | Treasury Gilt 2071 | 听 |
| 0鈪�% | Index-linked Treasury Gilt 2073 | 听 |
| 1鈪�% | Treasury Gilt 2073 | 听 |
| 4鈪�% | Treasury Gilt 2027 | 听 |
| 3戮% | Treasury Gilt 2038 | 听 |
| 3录% | Treasury Gilt 2033 | 听 |
| 3陆% | Treasury Gilt 2025 | 听 |
| 3戮% | Treasury Gilt 2053 | 听 |
| 0鈪�% | Treasury Gilt 2045 | 听 |
| 4% | Treasury Gilt 2063 | 听 |
Securities issued by certain public corporations and guaranteed by the Treasury
| Percentage | Title |
|---|---|
| 3% | North of Scotland Electricity Stock 1989 to 1992 |
Updates to this page
Published 20 May 2014
Last updated 8 September 2023
show all updates
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The list of 鈥楽tocks and bonds charged on the National Loans Fund鈥� has been updated with one new entry.
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The list of 鈥楽tocks and bonds charged on the National Loans Fund鈥� has been updated with 7 new entries.
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The list of 鈥楽tocks and bonds charged on the National Loans Fund鈥� has been updated with 10 new entries.
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The stocks and bonds charged on the National Loans Fund list has been updated.
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The stocks and bonds charged on the National Loans Fund list has been updated.
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The stocks and bonds charged on the National Loans Fund list has been updated.
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The stocks and bonds charged on the National Loans Fund list has been updated.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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First published.