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What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.

• Overview

  Capital Gains Tax is a tax on the profit when you sell (or ‘dispose of’)…

• What you pay it on

  You pay Capital Gains Tax on the gain when you sell (or ‘dispose of’):…

• Capital Gains Tax allowances

  You only have to pay Capital Gains Tax on your overall gains above your…

• Gifts to your spouse or charity

  There are special rules for Capital Gains Tax on gifts or assets you…

• Work out if you need to pay

  You need to pay Capital Gains Tax when you sell an asset if your total…

• Reporting and paying Capital Gains Tax

  You do not get a bill for Capital Gains Tax. You must work out if your…

• Capital Gains Tax rates

  You may pay a different rate of tax on gains from residential property…

• If you make a loss

  You can report losses on a chargeable asset to HM Revenue and Customs…

• Record keeping

  You need to collect records to work out your gains and fill in your tax…

• Market value

  Your gain is usually the difference between what you paid for your asset…

Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives

• Overview

  Your employer may offer you company shares as a reward for working for…

• Share Incentive Plans (SIPs)

  This gives you the option to regularly save and buy shares. If you get…

• Save As You Earn (SAYE)

  This is a savings-related share scheme where you can buy shares with your…

• Company Share Option Plan

  This gives you the option to buy up to £60,000 worth of shares from 6…

• Enterprise Management Incentives (EMIs)

  A company can offer you Enterprise Management Incentives (EMIs) if it has…

• Employee shareholder shares

  To be an employee shareholder, you must own shares in your employer’s…

• Transferring your shares to an ISA

  You can transfer up to £20,000 of employee shares into a stocks and shares…

• Reporting the gain on your shares

  The ‘gain’ is the profit you make when you sell shares that have increased…

Renting a room in your home out - Rent a Room Scheme, types of tenancy or licence, rent, bills, tax and ending a letting

• Becoming a resident landlord

  You’re a resident landlord if you let out part of a property which is your…

• The Rent a Room Scheme

  The Rent a Room Scheme lets you earn up to a threshold of £7,500 per year…

• Your lodger's tenancy type

  The way you share your home with a lodger affects what kind of tenancy…

• Rent, bills and tax

  Rent You can charge what you want for rent but should agree the amount…

• Ending a letting

  How to end an excluded tenancy or licence If your lodger is an excluded…

• Houses in Multiple Occupation

  Your property may be classed as an House in Multiple Occupation (HMO) if…

Redundancy payments are made up of several different elements. Find out more about how we work out what you’re owed and what we can pay you.

• Updated: 10 April 2025

Find out about how recent changes announced have an impact on Employment Related Securities and what this means for you.

• Updated: 26 November 2024

Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it

If you have a health condition or disability, you’ll have an assessment to work out how much Universal Credit you can get and what you need to do in return.

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.

• Updated: 6 April 2025

Supporting senior leaders who are new to their grade, to gain the knowledge and skills needed to lead successfully in the Civil Service.

• Updated: 5 February 2025

Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.

• Updated: 10 October 2024