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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Capital Gains Tax and Self Assessment: general

Capital Gains Tax is assessed through the Self Assessment system.

Guidance on the Income Tax Self Assessment provisions can be found in the Enquiry Manual. Guidance on claims can be found in the Self Assessment Claims Manual.

Guidance on the Corporation Tax Self Assessment rules can be found in the Company Taxation manual at CTM90000.