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HMRC internal manual

Capital Gains Manual

Personalised car number plates: registrations

A vehicle registration is made up of a combination of numbers and letters. The right to use a particular registration mark is not a chattel and is not part of the particular vehicle to which the plate showing the combination may be attached.

A disposal of such a right does not, therefore, represent either:

  • a disposal of a passenger car, see CG76906

or

  • a disposal of another road vehicle, see CG76907

or

  • a disposal of plant or machinery, see CG76901

or

  • a disposal of a chattel, see CG76570

or

  • a disposal of a wasting asset, see CG76720+.

Any gain arising on the disposal of a registration number will, therefore, be a chargeable gain.