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
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
Submissions related to human medicines need to be submitted directly to the MHRA.
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
Guidance for landlords who wish to gain possession of their property.
How land managers, developers, local planning authorities and responsible bodies can enter into a legal agreement for biodiversity net gain.
Developers should fill in this form to show how a development will achieve biodiversity net gain (BNG).
Find out if you need to pay Capital Gains Tax when you sell or give away cryptoassets (like cryptocurrency or bitcoin).
Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties
Ensuring That Post-COVID-19 Transportation Serves The Needs Of Women In Low-income Sub-saharan African Cities
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Get information about biodiversity gain sites and any off-site gains allocated to developments.
Guidance on what BNG is and how it affects land managers, developers and local planning authorities.
A biodiversity gain plan shows how a development will achieve biodiversity net gain.
How developers can use habitat creation or enhancements to count towards their biodiversity net gain (BNG).
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
Relief from Capital Gains Tax (CGT) when you sell your home - Private Residence Relief, time away from your home, what to do if you have 2 homes, nominating a home, Letting Relief
How developers can create and enhance habitat off-site or buy biodiversity units to achieve biodiversity net gain (BNG).
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.