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HMRC internal manual

Capital Gains Manual

Securities: debts: CG treatment of debts: - gilt-edged securities

TCGA92/S115

Gains or losses on gilt-edged securities are exempted from Capital Gains Tax by TCGA92/S115 (1). Gilt-edged securities (gilts) are UK Government debt. A list of gilt-edged securities is given in TCAG92/SCH9. For further instructions see CG54900+.