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HMRC internal manual

Capital Gains Manual

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.