National Statistics

Background Quality Report: Capital Gains Tax (CGT) Statistics

This report relates to Capital Gains Tax (CGT) Statistics published annually by HM Revenue & Customs in separate tables Table 14.1 to Table 14.9.

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These tables together with the accompanying commentary provide information on liable CGT tax payers using information from Self Assessment (SA) returns. CGT is charged on capital gains realised on the disposal of assets where the capital gain is broadly the difference between the disposal proceeds and the cost of acquiring the asset. The gain which is chargeable to tax is the gain described but reduced by reliefs, allowable losses and an annual exempt amount.