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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 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…

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.

• Overview

  Universal Credit is a monthly payment to help with your living costs. You…

• Report your health condition or disability

  When you apply for Universal Credit, you can report if you have a health…

• If you have a Work Capability Assessment

  After you’ve reported your health condition or disability or a change in…

• Working and claiming Universal Credit

  You may still get Universal Credit if you work. You must report any change…

• If you get the severe disability premium

  If you get, or are entitled to, the severe disability premium you may be…

Using an ecological momentary assessment to evaluate your digital health product.

• Updated: 16 July 2020

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

A £15 million funding boost to the Help to Claim scheme will support thousands of people moving from Employment and Support Allowance (ESA) to Universal Credit, the Department for Work and Pensions has announced today [Tuesday 12 November].

• Updated: 12 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

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

• Updated: 10 October 2024

How to employ an apprentice, what's expected of you and what funding you can get.

Check whether you need to report and pay any tax on income you make apart from your main job or earnings.

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

• Updated: 12 September 2024