Hire purchase: what this chapter is about
This guidance tells you about the Capital Gains Tax treatment of:
- transactions involving hire purchase agreements
- transactions involving multiple agreements.
If you need help with:
- the date of disposal under a contract, see CG14250+
- disposals using the grant of an option, see CG12300+
- disposals involving sale and leaseback agreements, see CG70774
- deferred consideration, see CG14850+.
This guidance is generally written from the point of view of the person disposing of the asset. Where, exceptionally, the person acquiring it is treated differently this is made clear.