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HMRC internal manual

Capital Gains Manual

Land: disposals of land: special rules

Most of the general CGT provisions apply to disposals and acquisitions of land in the same way as they apply to disposals and acquisitions of other assets. However, there are a number of special rules which apply to land. These rules are covered in detail in this part of the guidance. The main special rules cover the following matters:

  • leases of land, see CG70700+
  • part disposals of land, see CG71800+
  • valuations, see CG74000+
  • compulsory purchase, see CG72100+
  • land with development value, see CG72600+
  • woodlands, see CG73200+
  • date of disposal, see CG70280+
  • destruction of buildings, see CG70300+.