Search

Southern Region, Mr I R Perry FRICS and Mr M J Ayres FRICS

Find out how interest is calculated and applied if you have a Plan 2 student loan, as well as previous interest rates.

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

Find out how interest is calculated and applied if you have a Plan 1 student loan, as well as previous interest rates.

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

Find out more information on the average official rate of interest for beneficial loan arrangements.

How the Vehicle Excise Duty (VED) changes from 1 April 2025 will affect your vehicle.

Information about the Personal Injury Discount Rate review 2024.

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

Search all content on GOV.UK