CG10300 - Capital Gains Tax and Self Assessment: general

Most Capital Gains Tax is assessed through the Self Assessment system.

Guidance on the Income Tax Self Assessment provisions can be found in the Enquiry Manual. Guidance on claims can be found in the Self Assessment Claims Manual.

Guidance on the Corporation Tax Self Assessment rules can be found in the Company Taxation manual at CTM90000.

In addition returns for Capital Gains Tax have been required from non-residents in relation to gains on the disposals of interests in UK residential property and from 6 April 2019 in respect of direct or indirect disposals of interests in UK land. Guidance on these charges can be found at CG73700 onwards.