Incentive payments by financial institutions: introduction
Financial institutions such as building societies now commonly offer monetary inducements to customers to take out a new mortgage (a cashback). It is also becoming common for them to offer other inducements to members to vote favourably (or otherwise) for a proposed take-over. This guidance tells you when such payments may be chargeable to Capital Gains Tax.
CG13026 - CG13027 deal with cashbacks.
CG13028 - CG13029 deal with other inducements.