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
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
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 don’t have to pay Capital Gains Tax on personal possessions with a…
If you sell all or part of a set to the same person for less than £6,000,…
This notice provides a glossary of Scottish land law terms.
Value the estate of someone who's died so that you can get probate: work out if tax is due, check how to report the estate's value, complete the correct form.
Guidance on debt relief orders for debt advisers. To search, press ‘control’ and ‘f’ on your keyboard at the same time. A search box will appear.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
Find out how to work out the value of your property and get information about pre-return banding checks.
Guidance about compensation to owners and occupiers of business premises once a compulsory purchase order comes into force.
Guidance about compensation to owners and occupiers of residential properties once a compulsory purchase order comes into force.
Use this form ('particulars of claim') with Form N5 to tell a court why you're seeking possession, for example if a tenant hasn't complied with the tenancy terms. Includes guidance notes N119A, N7A and N7B.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also...
Guidance explaining why compulsory purchase orders are made, and what people's rights are to challenge them.
General guidance on securing, protecting and realising insolvent estates
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.