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HMRC internal manual

Capital Gains Manual

Land: compulsory purchase of land: apportionment

TCGA92/S245 (1)

Compensation received as the result of a compulsory purchase can be apportioned under TCGA92/S52 (4) into three categories

  • an amount for the land itself, see CG72115
  • an amount for disturbance, see CG72116-CG72118
  • an amount for severance, see CG72119-CG72120.

The treatment of each of these elements is described in the instructions which follow.