beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

• From: HM Revenue & Customs
• Published: 12 March 2016
• Updated: 31 October 2018, see all updates

Give feedback about this page

1. Contents
2. CG10200C
3. CG18000C
4. CG18050P
5. CG18051

Annual exempt amount: settlements for disabled persons

These categories are statutorily defined, see CG18054+.

Print this page