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HMRC internal manual

Capital Gains Manual

Mineral royalties

TCGA92/S201 (1)

Relief used to be available where mineral royalties were received in respect of minerals which are situated in the United Kingdom before 1 April 2013 (for businesses subject to Corporation Tax) and 6 April 2013 (for businesses subject to Income Tax).

The relief has been withdrawn for mineral royalties receivable on or after those dates by FA 2012/Sch 39/Para 43.

Prior to 1 May 1995 such mineral royalties were paid under deduction of basic rate Income Tax.

The guidance on this relief has now been archived.

If you need to access that guidance, please follow the instructions at CG10100.