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What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Capital Gains Tax is a tax on the profit when you sell (or ‘dispose of’)…
You pay Capital Gains Tax on the gain when you sell (or ‘dispose of’):…
You only have to pay Capital Gains Tax on your overall gains above your…
There are special rules for Capital Gains Tax on gifts or assets you…
You need to pay Capital Gains Tax when you sell an asset if your total…
You do not get a bill for Capital Gains Tax. You must work out if your…
You pay a different rate of tax on gains from residential property than…
You can report losses on a chargeable asset to HM Revenue and Customs…
You need to collect records to work out your gains and fill in your tax…
Your gain is usually the difference between what you paid for your asset…
On 1 October 2013, CfEL transferred its operations and staff to the Department for Business, Innovation and Skills (BIS) to be part of the British Business Bank programme . Capital for Enterprise Limited (CfEL) was the government’s main delivery agency...
How to report and pay Capital Gains Tax (CGT).
How you report and pay your Capital Gains Tax depends whether you sold: a…
You must report and pay any Capital Gains Tax due on UK residential…
If your capital gain is not from a UK residential property sold after 6…
You’ll need your 14-character Capital Gains payment reference number…
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.
Guidance and forms covering how to claim capital allowances. Including allowances for structures, buildings, plant and machinery, and selling assets.
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).
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
An overview of capital funding for post-16 education providers, the type of funding available, what it can be used for and when to apply.
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