Policy paper

Capital Gains Tax — capital sums received for surrendering rights 

This tax information and impact note is about the surrender of rights under the terms of a contract.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Capital Gains Tax: surrendering rights for capital sums

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Draft legislation

PDF, 93.3 KB, 4 pages

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Explanatory note

ODT, 15.5 KB

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Details

This measure confirms that capital sums received under a contract for the loss of rights under a contract are within the scope of Capital Gains Tax.