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HMRC internal manual

Capital Gains Manual

Consideration for disposal: meaning of consideration: rent charges

A rent charge or other such right to income or payments in the nature of income is itself a chargeable asset. A payment in respect of the voluntary or compulsory redemption of a feu duty, see BIM46845, or a rent charge, see BIM46830, is consideration for the disposal of an asset and the recipient should be dealt with accordingly. As regards the payer, see CG15292.

Note: Some annuities and annual payments due under covenants which are not secured on any property are not chargeable assets. See CG12615.