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遜% | Annuities 1905 or after |
| 2他% | Annuities 1905 or after |
| 2遜% | Consolidated Stock 1923 or after |
| 3遜% | War Loan 1952 or after |
| 4% | Consolidated Loan 1957 or after |
| 3遜% | Conversion Loan 1961 or after |
| 3% | Treasury Stock 1966 or after |
| 2遜% | Treasury Stock 1975 or after |
| 12他% | Treasury Loan 1992 |
| 8% | Treasury Loan 1992 |
| 10% | Treasury Stock 1992 |
| 3% | Treasury Stock 1992 |
| 12村% | Exchequer Stock 1992 |
| 13遜% | Exchequer Stock 1992 |
| 10遜% | Treasury Convertible Stock 1992 |
| 2% | Index-Linked Treasury Stock 1992 |
| 12遜% | Treasury Loan 1993 |
| 6% | Funding Loan 1993 |
| 13他% | Treasury Loan 1993 |
| 10% | Treasury Loan 1993 |
| 8村% | Treasury Stock 1993 |
| 14遜% | Treasury Loan 1994 |
| 12遜% | Exchequer Stock 1994 |
| 9% | Treasury Loan 1994 |
| 10% | Treasury Loan 1994 |
| 13遜% | Exchequer Stock 1994 |
| 8遜% | Treasury Stock 1994 |
| 8遜% | Treasury Stock 1994 A |
| 2% | Index-Linked Treasury Stock 1994 |
| 3% | Exchequer Gas Stock 1990 to 1995 |
| 12% | Treasury Stock 1995 |
| 10村% | Exchequer Stock 1995 |
| 12他% | Treasury Loan 1995 |
| 9% | Treasury Loan 1992 to 1996 |
| 15村% | Treasury Loan 1996 |
| 13村% | Exchequer Loan 1996 |
| 14% | Treasury Stock 1996 |
| 2% | Index-Linked Treasury Stock 1996 |
| 10% | Conversion Stock 1996 |
| 10% | Conversion Stock 1996 A |
| 10% | Conversion Stock 1996 B |
| 13村% | Treasury Loan 1997 |
| 10遜% | Exchequer Stock 1997 |
| 8他% | Treasury Loan 1997 |
| 8他% | Treasury Loan 1997 B |
| 8他% | Treasury Loan 1997 C |
| 8他% | Treasury Loan 1997 D |
| 8他% | Treasury Loan 1997 E |
| 15% | Exchequer Stock 1997 |
| 7% | Treasury Convertible Stock 1997 |
| 6他% | Treasury Loan 1995 to 1998 |
| 15遜% | Treasury Loan 1998 |
| 12% | Exchequer Stock 1998 |
| 12% | Exchequer Stock 1998 A |
| 9他% | Exchequer Stock 1998 |
| 9他% | Exchequer Stock 1998 A |
| 7村% | Treasury Stock 1998 A |
| 7村% | Treasury Stock 1998 B |
| 12% | Exchequer Stock 1998 B |
| 4% | Index-Linked Treasury Stock 1998 |
| 7村% | Treasury Stock 1998 |
| 9遜% | Treasury Loan 1999 |
| 10遜% | Treasury Stock 1999 |
| 12村% | Exchequer Stock 1999 |
| 12村% | Exchequer Stock 1999 A |
| 12村% | Exchequer Stock 1999 B |
| 2遜% | Index-Linked Treasury Convertible Stock 1999 |
| 10村% | Conversion Stock 1999 |
| 6% | Treasury Stock 1999 |
| Floating Rate Treasury Stock 1999 | |
| 9% | Conversion Stock 2000 |
| 9% | Conversion Stock 2000 A |
| 9% | Conversion Stock 2000 B |
| 9% | Conversion Stock 2000 C |
| 8遜% | Treasury Loan 2000 |
| 8% | Treasury Stock 2000 |
| 8% | Treasury Stock 2000 A |
| 13% | Treasury Stock 2000 |
| 13% | Treasury Stock 2000 A |
| 7% | Treasury Stock 2001 |
| 7% | Treasury Stock 2001 A |
| 14% | Treasury Stock 1998 to 2001 |
| 2遜% | Index-Linked Treasury Stock 2001 |
| 9他% | Conversion Stock 2001 |
| 10% | Treasury Stock 2001 |
| 9遜% | Conversion Loan 2001 |
| 10% | Treasury Stock 2001 A |
| 10% | Treasury Stock 2001 B |
| Floating Rate Treasury Stock 2001 | |
| 12% | Exchequer Stock 1999 to 2002 |
| 12% | Exchequer Stock 1999 to 2002 A |
| 9遜% | Conversion Stock 2002 |
| 10% | Conversion Stock 2002 |
| 9% | Exchequer Stock 2002 |
| 7% | Treasury Stock 2002 |
| 9他% | Treasury Stock 2002 |
| 9他% | Treasury Stock 2002 A |
| 9他% | Treasury Stock 2002 B |
| 9他% | Treasury Stock 2002 C |
| 13他% | Treasury Stock 2000 to 2003 |
| 13他% | Treasury Stock 2000 to 2003 A |
| 2遜% | Index-Linked Treasury Stock 2003 |
| 9他% | Conversion Loan 2003 |
| 6遜% | Treasury Stock 2003 |
| 8% | Treasury Stock 2003 |
| 8% | Treasury Stock 2003 A |
| 10% | Treasury Stock 2003 |
| 10% | Treasury Stock 2003 A |
| 10% | Treasury Stock 2003 B |
| 3遜% | Funding Stock 1999 to 2004 |
| 11遜% | Treasury Stock 2001 to 2004 |
| 9遜% | Conversion Stock 2004 |
| 10% | Treasury Stock 2004 |
| 6他% | Treasury Stock 2004 |
| 5% | Treasury Stock 2004 |
| 6他% | Treasury Stock 2004 A |
| 4% | Index-Linked Treasury Stock 2004 |
| 9遜% | Conversion Stock 2004 A |
| 12遜% | Treasury Stock 2003 to 2005 |
| 12遜% | Treasury Stock 2003 to 2005 A |
| 10遜% | Exchequer Stock 2005 |
| 9遜% | Conversion Stock 2005 |
| 9遜% | Conversion Stock 2005 A |
| 8遜% | Treasury Stock 2005 |
| 8% | Treasury Loan 2002 to 2006 |
| 8% | Treasury Loan 2002 to 2006 A |
| 2% | Index-Linked Treasury Stock 2006 |
| 9他% | Conversion Stock 2006 |
| 7遜% | Treasury Stock 2006 |
| 7他% | Treasury Stock 2006 |
| 11他% | Treasury Stock 2003 to 2007 |
| 11他% | Treasury Stock 2003 to 2007 A |
| 7村% | Treasury Stock 2007 |
| 4遜% | Treasury Stock 2007 |
| 8遜% | Treasury Loan 2007 |
| 8遜% | Treasury Loan 2007 A |
| 8遜% | Treasury Loan 2007 B |
| 8遜% | Treasury Loan 2007 C |
| 13遜% | Treasury Stock 2004 to 2008 |
| 9% | Treasury Loan 2008 |
| 9% | Treasury Loan 2008 A |
| 9% | Treasury Loan 2008 B |
| 9% | Treasury Loan 2008 C |
| 9% | Treasury Loan 2008 D |
| 5% | Treasury Stock 2008 |
| 2遜% | Index-Linked Treasury Stock 2009 |
| 5他% | Treasury Stock 2009 |
| 8% | Treasury Stock 2009 |
| 4% | Treasury Stock 2009 |
| 8% | Treasury Stock 2009 A |
| 4他% | Treasury Stock 2010 |
| 6村% | Treasury Stock 2010 |
| 2遜% | Index-Linked Treasury Stock 2011 |
| 4村% | Treasury Gilt 2011 |
| 9% | Conversion Loan 2011 |
| 9% | Conversion Loan 2011 A |
| 9% | Conversion Loan 2011 B |
| 9% | Conversion Loan 2011 C |
| 9% | Conversion Loan 2011 D |
| 3村% | Treasury Gilt 2011 |
| 5遜% | Treasury Stock 2008 to 2012 |
| 9% | Treasury Stock 2012 |
| 9% | Treasury Stock 2012 A |
| 5% | Treasury Stock 2012 |
| 5村% | Treasury Gilt 2012 |
| 2遜% | Index-Linked Treasury Stock 2013 |
| 8% | Treasury Stock 2013 |
| 4遜% | Treasury Gilt 2013 |
| 2村% | Treasury Gilt 2014 |
| 5% | Treasury Stock 2014 |
| 7他% | Treasury Loan 2012 to 2015 |
| 2他% | Treasury Gilt 2015 |
| 4他% | Treasury Stock 2015 |
| 8% | Treasury Stock 2015 |
| 8% | Treasury Stock 2015 A |
| 2遜% | Treasury Stock 1986 to 2016 |
| 2遜% | Index-Linked Treasury Stock 2016 |
| 2% | Treasury Gilt 2016 |
| 4% | Treasury Gilt 2016 |
| 2遜% | Index-Linked Treasury Stock 2016 A |
| 12% | Exchequer Stock 2013 to 2017 |
| 1% | Treasury Gilt 2017 |
| 1村% | Index-Linked Treasury Gilt 2017 |
| 1他% | Treasury Gilt 2017 |
| 8他% | Treasury Stock 2017 |
| 8他% | Treasury Stock 2017 A |
| 1村% | Treasury Gilt 2018 |
| 5% | Treasury Gilt 2018 |
| 0% | Index-linked Treasury Gilt 2019 |
| 3他% | Treasury Gilt 2019 |
| 4遜% | Treasury Gilt 2019 |
| 2% | Treasury Gilt 2020 |
| 2遜% | Index-Linked Treasury Stock 2020 |
| 3他% | Treasury Gilt 2020 |
| 4他% | Treasury Stock 2020 |
| 1遜% | Treasury Gilt 2021 |
| 3他% | Treasury Gilt 2021 |
| 8% | Treasury Stock 2021 |
| 1他% | Treasury Gilt 2022 |
| 0遜% | Treasury Gilt 2022 |
| 1% | Index-Linked Treasury Gilt 2022 |
| 4% | Treasury Gilt 2022 |
| 0% | Treasury Gilt 2023 |
| 0他% | Treasury Gilt 2023 |
| 2村% | Treasury Gilt 2023 |
| 0% | Treasury Gilt 2024 |
| 1% | Treasury Gilt 2024 |
| 2他% | Treasury Gilt 2024 |
| 0% | Index-Linked Treasury Gilt 2024 |
| 2遜% | Index-Linked Treasury Stock 2024 |
| 0% | Treasury Gilt 2025 |
| 2% | Treasury Gilt 2025 |
| 0村% | Treasury Gilt 2025 |
| 5% | Treasury Stock 2025 |
| 0% | Index-Linked Treasury Gilt 2026 |
| 0% | Treasury Gilt 2026 |
| 0% | Treasury Gilt 2026 |
| 1遜% | Treasury Gilt 2026 |
| 1村% | Treasury Gilt 2027 |
| 3他% | Treasury Gilt 2027 |
| 1村% | Index-Linked Treasury Gilt 2027 |
| 4村% | Treasury Gilt 2027 |
| 6% | Treasury Stock 2028 |
| 0% | Treasury Gilt 2028 |
| 1% | Treasury Gilt 2028 |
| 4遜% | Treasury Gilt 2028 |
| 4% | Treasury Gilt 2028 |
| 0% | Index-Linked Treasury Gilt 2028 |
| 0% | Index-Linked Treasury Gilt 2029 |
| 0% | Treasury Gilt 2029 |
| 0遜% | Treasury Gilt 2029 |
| 4% | Treasury Gilt 2029 |
| 0% | Treasury Gilt 2030 |
| 4% | Index-Linked Treasury Stock 2030 |
| 4% | Treasury Gilt 2030 |
| 4他% | Treasury Gilt 2030 |
| 0% | Index-linked Treasury Gilt 2031 |
| 0村% | Treasury Gilt 2031 |
| 4% | Treasury Gilt 2031 |
| 1% | Treasury Gilt 2032 |
| 1村% | Index-Linked Treasury Gilt 2032 |
| 4村% | Treasury Stock 2032 |
| 0% | Green Gilt 2033 |
| 0他% | Index-Linked Treasury Gilt 2033 |
| 0他% | Treasury Gilt 2034 |
| 4村% | Treasury Gilt 2034 |
| 4% | Treasury Gilt 2034 |
| 4遜% | Treasury Gilt 2034 |
| 0% | Treasury Gilt 2035 |
| 1% | Index-linked Treasury Gilt 2035 |
| 2% | Index-linked Treasury Stock 2035 |
| 4村% | Treasury Stock 2036 |
| 0% | Index-linked Treasury Gilt 2036 |
| 1他% | Treasury Gilt 2037 |
| 1% | Index-Linked Treasury Gilt 2037 |
| 4他% | Treasury Stock 2038 |
| 4村% | Treasury Gilt 2039 |
| 1% | Treasury Gilt 2039 |
| 0% | Index-linked Treasury Gilt 2039 |
| 0% | Index-Linked Treasury Gilt 2040 |
| 4村% | Treasury Gilt 2040 |
| 4% | Treasury Gilt 2040 |
| 0% | Index-Linked Treasury Gilt 2041 |
| 1村% | Treasury Gilt 2041 |
| 0% | Index-Linked Treasury Gilt 2042 |
| 4遜% | Treasury Gilt 2042 |
| 4他% | Treasury Gilt 2043 |
| 0% | Index-Linked Treasury Gilt 2044 |
| 3村% | Treasury Gilt 2044 |
| 3遜% | Treasury Gilt 2045 |
| 0% | Index-Linked Treasury Gilt 2046 |
| 0% | Treasury Gilt 2046 |
| 4村% | Treasury Gilt 2046 |
| 1遜% | Treasury Gilt 2047 |
| 0他% | Index-Linked Treasury Gilt 2047 |
| 0% | Index-Linked Treasury Gilt 2048 |
| 4村% | Treasury Gilt 2049 |
| 1他% | Treasury Gilt 2049 |
| 0遜% | Index-Linked Treasury Gilt 2050 |
| 0遜% | Index-Linked Treasury Gilt 2050 |
| 0% | Treasury Gilt 2050 |
| 1村% | Treasury Gilt 2051 |
| 0% | Index-linked Treasury Gilt 2051 |
| 0村% | Index-Linked Treasury Gilt 2052 |
| 3他% | Treasury Gilt 2052 |
| 1遜% | Green Gilt 2053 |
| 1% | Treasury Gilt 2054 |
| 4% | Treasury Gilt 2054 |
| 1村% | Index-linked Treasury Gilt 2054 |
| 1村% | Index-Linked Treasury Gilt 2055 |
| 4村% | Treasury Gilt 2055 |
| 0% | Index-Linked Treasury Gilt 2056 |
| 1他% | Treasury Gilt 2057 |
| 0% | Index- Linked Treasury Gilt 2058 |
| 4% | Treasury Gilt 2060 |
| 0遜% | Treasury Gilt 2061 |
| 3遜% | Treasury Gilt 2062 |
| 0% | Index-linked Treasury Gilt 2065 |
| 2遜% | Treasury Gilt 2065 |
| 0% | Index-linked Treasury Gilt 2068 |
| 3遜% | Treasury Gilt 2068 |
| 1% | Treasury Gilt 2071 |
| 0% | Index-linked Treasury Gilt 2073 |
| 1% | Treasury Gilt 2073 |
| 4% | Treasury Gilt 2027 |
| 3他% | Treasury Gilt 2038 |
| 3村% | Treasury Gilt 2033 |
| 3遜% | Treasury Gilt 2025 |
| 3他% | Treasury Gilt 2053 |
| 0% | Treasury Gilt 2045 |
| 4% | Treasury Gilt 2063 |
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 20 May 2025
show all updates
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The list of Stocks and bonds charged on the National Loans Fund has been updated with 14 new entries.
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The list of Stocks and bonds charged on the National Loans Fund has been updated with one new entry.
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The list of Stocks and bonds charged on the National Loans Fund has been updated with 7 new entries.
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The list of Stocks and bonds charged on the National Loans Fund 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.