Capital Gains Tax

Tax when you sell property, shares, personal possessions and business assets

Overview

• Capital Gains Tax: what you pay it on, rates and allowances
• Report and pay your Capital Gains Tax

Property

• Tax when you sell property
• Tax when you sell your home
• Work out tax relief when you sell your home
• Tax if you live abroad and sell your UK home
• Tell HMRC about Capital Gains Tax on UK property or land if you’re not a UK resident

Personal possessions

• Capital Gains Tax on personal possessions

When you divorce or separate

• Money and property when you divorce or separate

For businesses

• Capital Gains Tax for business
• Business Asset Disposal Relief
• Business Asset Rollover Relief
• Gift Hold-Over Relief
• Incorporation Relief

Shares and investments

• Tax when you sell shares
• Trusts and taxes

Paying HMRC

• Pay your Self Assessment tax bill