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HMRC internal manual

Capital Gains Manual

Land: compulsory purchase of land: date of disposal


Where compensation is received as a result of a compulsory purchase of land, the date of disposal will depend on the date on which the authority enters onto the land. If

  • the authority entered onto the land in a year prior to the introduction of Self Assessment see CG72103
  • otherwise see CG72104.

For individuals and others liable to Capital Gains Tax Self Assessment starts in 1996-97, while for companies etc liable to Corporation Tax it starts for accounting periods ending on or after the appointed day.