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HMRC internal manual

Capital Gains Manual

Personalised car number plates: background

All car registration numbers are unique but some are more sought after than others. A company may, for example, spend a large sum of money to acquire a registration number which it feels will add to the prestige of a company car. That situation became even more common following the Department of Transport’s decision to sell off some of the DVLA’s more desirable unissued plates. CG76922+ explain how a `personalised’ number plate can be acquired, and the Capital Gains Tax consequences.