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What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Capital Gains Tax is a tax on the profit when you sell (or ‘dispose of’)…
You pay Capital Gains Tax on the gain when you sell (or ‘dispose of’):…
You only have to pay Capital Gains Tax on your overall gains above your…
There are special rules for Capital Gains Tax on gifts or assets you…
You need to pay Capital Gains Tax when you sell an asset if your total…
You do not get a bill for Capital Gains Tax. You must work out if your…
You pay a different rate of tax on gains from residential property than…
You can report losses on a chargeable asset to HM Revenue and Customs…
You need to collect records to work out your gains and fill in your tax…
Your gain is usually the difference between what you paid for your asset…
Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance (known as the annual exempt amount).
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…
Your gain is usually the difference between what you paid for your…
You may be able to reduce or delay the amount of Capital Gains Tax you…
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
Calculate the cost of your shares in a company that's been taken over or has reorganised shares.
Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
Guidance, forms and helpsheets for Capital Gains Tax. Including what you'll pay it on, how to pay it and guidance for businesses.
Tax when you sell property, shares, personal possessions and business assets
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.
This tax information and impact notice outlines changes to the higher rate of Capital Gains Tax that is charged on residential property gains from 6 April 2024.
How to report and pay Capital Gains Tax (CGT).
Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
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