We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.
This Tax Information and Impact Note is about allowing Entrepreneurs' Relief on deferred gains.
This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.
This is the annual update of the Capital Gains Tax National Statistics. The statistics include information on the number of taxpayers, capital gains, tax liabilities and Entrepreneurs’ Relief as well as breakdowns by range of gain, taxable income, region and...
This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.
Provides breakdowns of the number of capital gains taxpayers, gains and tax accruals (liabilities) by year of disposal.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Commentary, supporting documents, and tables relating to annual Capital Gains Tax statistics.
This section presents data derived from a sample of company returns.
Find out about changes to Capital Gains Tax and Company Share Option Plan (CSOP) rules from 6 April 2023, and when to make a valuation request.
Use this form to get the valuation of an asset checked by the HMRC Shares and Assets Valuations (SAV) team.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).